Carl Klein - Page 3




                                        - 3 -                                         
          1999      Aug. 15, 2000   Apr. 15, 2003     102,994      47,963       19,208
          2000      Aug. 15, 2001   Aug. 28, 2002     151,475      28,949       17,792

               Respondent assessed the tax for each year and demanded                 
          payment for the unpaid balances.3  When petitioner failed to pay            
          the balances, respondent determined that enforced collection                
          action would be required.  On November 12, 2003, respondent                 
          mailed petitioner a Letter 1058, Final Notice of Intent to Levy             
          and Notice of Your Right to a Hearing for 1997 and 1998, and a              
          separate such notice for 1999 and 2000.4  According to                      
          respondent’s notices of levy, petitioner’s total unpaid tax                 
          liability, including additions to tax and interest, exceeded                
          $200,000.5  In response to each notice of levy, petitioner, by              
          means of a Form 12153, Request For a Collection Due Process                 
          Hearing, timely requested a hearing under section 6330.  In his             
          requests for a hearing, petitioner claimed:  (1) He was entitled            
          to abatement of the “penalties”6 assessed against him because he            

               3Respondent assessed $1,337 of additional tax for 1997 in              
          May of 2003 and $1,927 of additional tax for 2000 in December of            
          2003.  By the time he filed the petitions, petitioner had paid              
          approximately $30,700 of his tax liability for the 4 years in               
          issue.                                                                      
               4On or about Nov. 14, 2003, a Federal tax lien was obtained            
          on petitioner’s property with respect to all tax years at issue.            
          Petitioner does not contest the propriety of the tax lien filing.           
               5The income tax assessments include additions to tax under             
          sec. 6651(a)(1) and (2) for all tax years at issue and under sec.           
          6654 for 1997, 1998, and 1999.                                              
               6References to penalties in various places in the record               
                                                              (continued...)          





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