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the basis of the record before us, we conclude that petitioner’s
1995 tax was improperly assessed summarily without the issuance
of a statutory notice of deficiency. Accordingly, we conclude
and hold that the final notice of determination sustaining the
notice of tax lien filing is invalid insofar as it pertains to
petitioner’s 1995 tax year. See Freije v. Commissioner, 125 T.C.
14, 35-36 (2005).
C. “Equivalent Hearing” Decision Letter
If a person requests a hearing pursuant to section 6330 but
the request is untimely (i.e., the hearing request is not made
within the 30-day period commencing the day after the date of the
pre-levy notice, see sec. 6330(a)(3)(B); sec. 301.6330-1(b)(1),
Proced. & Admin. Regs.), the person is not entitled to a hearing
but nevertheless may receive a so-called equivalent hearing. See
Kennedy v. Commissioner, 116 T.C. 255, 262 (2001); secs.
301.6320-1(i)(1), 301.6330-1(i)(1), Proced. & Admin. Regs. At
the conclusion of an “equivalent hearing”, the Appeals Office
does not issue a notice of determination but instead issues a
decision letter, which generally includes the same information as
a notice of determination. Secs. 301.6320-1(i)(2), Q&A-I5,
301.6330-1(i)(2), Q&A-I5, Proced. & Admin. Regs.
As previously discussed, petitioner did not timely request a
hearing in response to the final notice of intent to levy, issued
April 22, 2003, because it was not sent to his last known address
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