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hearing concluded that petitioner had not provided any
"reasonable" evidence that he had not received the notice of
deficiency for 1997 mailed to him and accordingly that petitioner
was precluded under section 6330(c)(2)(B) from challenging the
underlying liability. On March 22, 2004, a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (levy notice of determination) was issued to
petitioner that sustained the levy. Petitioner did not petition
the Tax Court with respect to the levy notice of determination.
On February 2, 2005, a Letter 3172, Notice of Federal Tax
Lien Filing and Your Right to a Hearing Under IRC 6320, with
respect to petitioner's 1997 taxable year was sent to petitioner.
On April 7, 2005, respondent received petitioner's timely
submitted Form 12153, in which petitioner again contended that he
never received the income that gave rise to the 1997 liability
that respondent was seeking to collect.
On May 8, 2005, respondent sent a letter scheduling
petitioner's hearing and advising that petitioner was prohibited
from disputing the 1997 liability at the hearing because a
statutory notice of deficiency had been issued to him and he had
failed to contest it in Tax Court. The letter also notified
petitioner that if he wanted the Appeals employee to consider
collection alternatives, petitioner would be required to submit a
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