117 T.C. No. 11
UNITED STATES TAX COURT
ERVIN MICHAEL SARRELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6044-01L. Filed September 25, 2001.
On Mar. 30, 2001, R mailed to P a Notice Of
Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 regarding P’s tax liability
for 1995. The notice of determination was mailed to P
at an address in Israel. On May 7, 2001, the Court
received and filed a Petition for Lien or Levy Action
Under Code Section 6320(c) or 6330(d). The petition
arrived at the Court in a properly addressed envelope
bearing a postmark indicating that it was mailed from
Israel.
R moved to dismiss the petition for lack of
jurisdiction on the ground that the petition was not
filed within the 30-day period prescribed in sec.
6330(d)(1)(A), I.R.C.
Held: The Court lacks jurisdiction over the
petition because it was not timely filed. P cannot
rely on the so-called timely mailing/timely filing rule
of section 7502(a), I.R.C., because that rule does not
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