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On April 11, 2001, respondent timely sent petitioner a
Notice of Federal Tax Lien Filing and Your Right to a Hearing
Under IRC 6320 (NFTL). The Notice indicated that on April 5,
2001, a Federal tax lien was filed with respect to petitioner’s
unpaid 1994 income tax liability.
On May 13, 2001, petitioner timely filed a Form 12153,
Request for a Collection Due Process Hearing. On December 15,
2004, petitioner met with the settlement officer. At the
hearing, in addition to other assertions, petitioner asserted his
April 7, 1994, bankruptcy filing barred the October 9, 1995,
assessment of his 1994 tax liability.
On February 9, 2005, the settlement officer determined
respondent was not barred from assessing petitioner’s 1994 tax
liability on October 9, 1995, and the NFTL was appropriate and in
accordance with all procedural guidelines.
The Court in its opinion concluded respondent did not abuse
his discretion and therefore was not barred from assessing
petitioner’s 1994 tax liability, see Parker v. Commissioner,
supra, and entered decision accordingly.
Rule 161 provides for a Motion for Reconsideration of
Findings or Opinion, and Rule 162 provides for a Motion to Vacate
or Revise a Decision. Reconsideration allows the Court to
correct substantial errors of fact or law, or to allow newly
2(...continued)
May 12, 1998; and the proceeding filed on June 30, 1998, was
closed Oct. 27, 1998.
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