- 5 - notice, the Appeals Office determined that the proposed levy should be sustained because all statutory and administrative requirements had been met, petitioner had raised only frivolous arguments, petitioner did not propose a viable collection alternative, and the intrusiveness of the enforced collection was necessary to provide for the efficient collection of the taxes owed. However, in the attachment to the notice of determination, the Appeals Office3 stated the following: I have not verified whether the taxpayer received a statutory notice of deficiency for form 1040 for the calendar year ending December 31, 2000 and as such he may be able to challenge the existence or amount of the liability. Neither the notice of determination nor the attachment indicates that the Appeals Office considered the legal effect on the 2000 assessment of a failure by respondent to issue a notice of deficiency for 2000 to petitioner. On November 21, 2005, the petition in this case was filed. Among his arguments, petitioner alleges that respondent’s determination is invalid because (1) petitioner never received a valid notice of deficiency, (2) petitioner was denied an opportunity to challenge the existence of the underlying tax liability for the years at issue, (3) respondent never assessed 3Although the attachment was unsigned, we infer from the attachment that it was prepared by Officer Boudreau as it summarizes in the first person what happened during the sec. 6330 proceeding.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007