Warren R. Follum - Page 8




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          (notice of determination) for the lien filed August 12, 2002.               
          The notice of determination stated that, because petitioner had a           
          prior opportunity to dispute his underlying tax liabilities for             
          the years 1990 through 1993, he was precluded from contesting               
          those liabilities in the hearing for the lien filing.  The                  
          Greensboro office also issued to petitioner a “DECISION LETTER              
          CONCERNING EQUIVALENT HEARING UNDER SECTION 6320 and/or 6330                
          of the Internal Revenue Code” for the notice of levy dated                  
          December 29, 2000.                                                          
               On May 27, 2003, petitioner filed the petition and attached            
          to it the decision letter and the notice of determination.                  
               On April 28, 2004, respondent filed a motion to dismiss for            
          lack of jurisdiction on the ground that no notice of                        
          determination under section 6330 was sent to petitioner for the             
          years 1990 through 1993.  On January 13, 2005, this Court granted           
          respondent’s motion to dismiss on the ground that the levy notice           
          sent to petitioner on December 29, 2000, was not sent to                    
          petitioner’s last known address and was invalid and that no                 
          notice of determination was sent to petitioner for the levy                 
          notice dated December 29, 2000.  On March 30, 2005, respondent              
          filed a motion to remand this case to respondent’s Appeals Office           
          for consideration of the underlying tax liabilities and the                 
          issuance of a supplemental notice of determination addressing               








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