Richard M. Downing - Page 8




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          authorizing accountants L. Troy Clayton and Terry L. Roe to                 
          represent petitioner with respect to his 1995 through 2002                  
          Federal income tax.  The Form 2848 lists the New Hampshire                  
          address for petitioner and the Idaho address for these                      
          accountants.  Pursuant to the terms of the Form 2848, original              
          notices and other written communications were to be sent to                 
          petitioner and copies to Mr. Clayton.                                       
          Notice of Intent To Levy and Notice of Levy                                 
               On April 22, 2003, respondent sent to petitioner, by                   
          certified mail to the Idaho address, a final notice of intent to            
          levy and notice of right to a hearing for taxable years 1995 and            
          1999.  Petitioner did not receive this notice during 2003.                  
          Neither he nor his accountants responded to this notice.                    
               On or about February 20, 2004, respondent mailed a notice of           
          levy for 1995 and 1999 to Charles Schwab & Co. and received in              
          response $161, which was applied to petitioner’s 1995 liability.            
          Notice of Federal Tax Lien Filing                                           
               On March 4, 2004, respondent sent to petitioner, by                    
          certified mail to the Idaho address, a notice of Federal tax lien           
          filing and right to a hearing for taxable years 1995 and 1999.              
          Petitioner’s Request for Hearing and Second Power of Attorney               
               By letter dated March 17, 2004, petitioner responded to the            
          March 4, 2004, notice of Federal tax lien filing and right to a             
          hearing, requesting a hearing.  The letter states:  “The taxpayer           







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