John E. Hunter, II and Alma E. Hunter - Page 5

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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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