James R. Kennedy - Page 1
















                                   116 T.C. No. 19                                    


                               UNITED STATES TAX COURT                                


                           JAMES R. KENNEDY, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9544-00L.                   Filed April 23, 2001.           


                    On Sept. 10, 1999, R mailed to P a notice required                
               by sec. 6320(a), I.R.C., concerning P’s unpaid tax                     
               liabilities for the years 1984 through 1988.  R                        
               concedes that such notice was not mailed to P at his                   
               last known address.  On Oct. 25, 1999, R mailed to P a                 
               final notice of intent to levy concerning P’s unpaid                   
               tax liabilities for the years 1984 through 1988.                       
               Although the notice of intent to levy was mailed to P                  
               at his last known address, P failed to file a request                  
               for an administrative hearing with the Internal Revenue                
               Service Office of Appeals (Appeals Office) within the                  
               30-day period prescribed in sec. 6330, I.R.C.                          
                    Despite P’s failure to file a timely request for                  
               an Appeals Office hearing, R granted P a so-called                     
               equivalent hearing.  On Aug. 17, 2000, R issued a                      
               “decision letter” to P stating that R would proceed                    
               with collection by way of levy.  On Sept. 11, 2000, P                  
               filed a petition for review with the Court.                            






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