M. Kenneth Creamer - Page 4

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          basis for requesting the hearing.  Settlement Officer Smith also            
          told petitioner that his arguments were frivolous3 and warned him           
          of the penalty under section 6673 for instituting or maintaining            
          proceedings primarily for delay or for taking positions that are            
          frivolous and/or groundless.   Settlement Officer Smith further             
          informed petitioner that petitioner could not challenge the                 
          underlying tax liability at the section 6330 hearing because he             
          received statutory notices of deficiency for the years in                   
               By letter dated July 10, 2006, petitioner requested that the           
          section 6330 hearing occur by written correspondence, and he                
          assured Settlement Officer Smith that he would provide all                  
          relevant information by July 25, 2006.  Petitioner attached to              
          his request a Form 433-A, Collection Information Statement for              
          Wage Earners and Self-Employed Individuals, but did not provide             
          any information regarding his wages or employer.                            
               Petitioner failed to submit the requested information to               
          Settlement Officer Smith by July 25, 2006.  On July 31, 2006, the           
          Appeals Office issued to petitioner a Notice of Determination               

               3For example, in a rebuttal affidavit in response to the               
          statutory notices of deficiency, petitioner alleged that the law            
          does not require him to file Federal income tax returns and that            
          he is not a taxpayer under the law.  In his request for a sec.              
          6330 hearing, petitioner also argued that his wage income is not            

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