Warren R. Follum - Page 11




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          liabilities was improper because the Government had not sent                
          notice and demand for payment as required by section 6303, on the           
          grounds that petitioner had raised the claim for the first time             
          in his response to the Government’s motion for summary judgment             
          and that his contention was without merit.                                  
               Petitioner brought suit in the U.S. District Court for the             
          Eastern District of North Carolina (the North Carolina case)                
          under 28 U.S.C. sec. 2410 and asserted that the Government had              
          not sent notice and demand for payment to his last known address.           
          The United States moved to dismiss on the ground of res judicata.           
          The District Court found that insofar as petitioner sought to               
          assert a new basis for relief that was previously available to              
          him in his prior law suits, the doctrine of res judicata was                
          applicable, thus barring the action.  Petitioner did not appeal.            
          Follum v. United States, 89 AFTR 2d 2002-1625 (E.D.N.C. 2001).              
                                     Discussion                                       
               Section 6320 provides that upon the filing of a notice of              
          lien the Secretary shall notify the person in writing of the                
          right to a hearing before the Appeals Office.  The Appeals                  
          officer must verify at the hearing that the applicable laws and             
          administrative procedures have been followed.  Sec. 6330(c)(1).             
          At the hearing, the person requesting the hearing may raise any             
          relevant issues relating to the unpaid tax or the lien, including           
          appropriate spousal defenses, challenges to the appropriateness             







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