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believed the abatement represented an overpayment of tax or other
tax benefit that could be applied to future years.
Respondent determined that the Hunters did not have an
overpayment of tax in 2001 that could be applied to their 2002
tax liability. Respondent also determined that the Hunters’ 2002
tax return contained mathematical errors. After adjustments,
respondent determined that the Hunters’ 2002 tax liability was
$55,686.75. Respondent assessed that amount, as well as interest
and related costs, and filed a notice of Federal tax lien against
the Hunters on January 13, 2004. Respondent issued a Notice of
Federal Tax Lien Filing and Your Right to a Hearing under IRC
6320 (notice of lien) on January 16, 2004. On or about the same
day, respondent issued a Final Notice of Intent to Levy and
Notice of Your Right to a Hearing (notice of intent to levy).
Mr. Hunter timely submitted a Form 12153, Request for a
Collection Due Process Hearing. The Form 12153 states in part:
The IRS is responsible for authorizing selective
enforcement concurrent with mistaken identity. The
offense is part of a pattern of annual audits since
1988. Those annual audits do include the use of
insufficient or inadequate notice of tax liability or
tax owing, which is false and misleading.
* * * * * * *
The IRS is responsible for ignoring or overlooking the
issues regarding that of proper identity. The correct
SSN for John Erwin Hunter, II is [XXX-XX-XXXX]. The
correct SSN for Alma Esteban Hunter is exactly the
opposite of Mr. Hunter’s. This error shows up three
consecutive times * * * and most recently on the tax
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