Thomas Olan Maxton, Jr. - Page 3




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          Notice of Your Right to a Hearing, and on May 4, 2004, respondent           
          filed a notice of Federal tax lien on petitioner’s property with            
          the County Clerk for Harris County.  In his notice dated May 11,            
          2004, advising petitioner of the lien, respondent provided                  
          petitioner with detailed information about the amounts of tax               
          that were owed, the related tax periods, and citations of the               
          Code sections that authorize the lien filing.                               
          On June 14, 2004, petitioner requested a hearing under                      
          section 6320 with respect to the lien, alleging that there were             
          erroneous dates of assessment and “amounts unjustifiably                    
          entered.”4  The request for a hearing referenced a letter dated             
          February 4, 2004, that petitioner had written to respondent in              
          response to respondent’s final notice of intent to levy.  In that           
          letter, petitioner advanced frivolous arguments as to why                   
          respondent’s collection activities should not go forward.5                  

               4Petitioner’s request for a hearing did not include the                
          proposed levy action and would not have been timely with respect            
          to it.  See secs. 6330 and 6331.  It appears that respondent                
          agreed to an equivalent hearing with respect to the levy.  While            
          it is not clear whether or when an equivalent hearing was held,             
          respondent did not issue a notice of determination with respect             
          to the levy action.  Petitioner has not asked us to consider the            
          levy action here, and we would not have jurisdiction to do so.              
          See sec. 6330(d).                                                           
               5Petitioner, in his Feb. 4, 2004, letter, did not request a            
          hearing but alleged that the levy action interfered with his                
          right to due process because he had filed a civil action in the             
          U.S. District Court for the District of Columbia.  (In his                  
          pretrial memorandum, petitioner further describes the District              
          Court case as one involving a “Privacy Act Request”.  We note               
                                                             (continued...)           






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