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Office in New Orleans, Louisiana, issued to petitioner a Notice
Of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330 regarding petitioner’s unpaid Federal income tax
liability for 1995. The notice of determination was sent to
petitioner by registered mail addressed to him at Hairus 7 Moshav
Gan Haim 44910, Israel (Israel address). The notice of
determination informed petitioner that if he wanted to dispute
respondent’s determination in court, then he must file a petition
with this Court “within 30 days from the date of this letter.”
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, which is dated April 29, 2001, arrived at the Court in
a properly addressed envelope that petitioner mailed to the Court
from the Israel address. The envelope bears a sticker from the
Israel Postal Authority indicating that it was sent by registered
mail; the envelope also bears a number of Israeli postage stamps,
which appear to have been canceled by the Israel Postal Authority
on April 30, 2001.
As indicated, respondent moved to dismiss the petition for
lack of jurisdiction on the ground that the petition was not
timely filed. In particular, respondent contends that because
the envelope in which the petition was mailed to the Court bears
a foreign postmark, petitioner may not rely on the so-called
timely mailing/timely filing rule set forth in section 7502(a).
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Last modified: May 25, 2011