Richard M. Downing - Page 9

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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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