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also received an earlier Notice of Levy against funds on deposit
with Charles Schwab.” The letter is signed by Certified Public
Accountant Stuart Douthett, with an address in Kansas. Enclosed
with the letter was a Form 2848, authorizing Stuart Douthett and
Harold Wolgast to represent petitioner.
Respondent treated this letter as a request for an
equivalent hearing with respect to the notice of levy and as a
timely appeal from the notice of tax lien.
Appeals Office Hearing
On July 9, 2004, petitioner’s case was received in
respondent’s Appeals Office in Wichita, Kansas. The case was
initially assigned to Appeals Officer Dee Dugan.
By letter dated July 14, 2004, and sent to the attention of
Appeals Officer Dugan, Mr. Douthett stated that in August 1996
petitioner had filed a separate 1995 return and that in October
1996 “an amended return was filed (technically amending the
return of Astrid M. Downing) to file a joint return.”
Consequently, the letter asserted, “it appears that the statute
of limitations should have expired prior to the first
notification received by the taxpayer in 2001.” In addition, the
letter asserted that petitioner had not been given proper credit
for the $25,000 payment that he had included with his request for
a filing extension with respect to his 1995 return.
Appeals Officer Dugan began investigating this matter but
retired before making any final determination. In an undated
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