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David Buffano, pro se.
Brian A. Press, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This collection review case is
before the Court on respondent’s Motion to Dismiss for Lack of
Jurisdiction. Respondent moves to dismiss on the ground that no
notice of determination was sent to petitioner for 2000 and 2001,
the taxable years in issue. In contrast, petitioner contends
that no valid final notice of intent to levy was ever sent to him
at his last known address, nor did he receive one. In this
context, the Court lacks jurisdiction. The sole issue for
decision is the basis of the Court’s dismissal of this case.
FINDINGS OF FACT
At the time the petition was filed, petitioner resided at
635 N. 2250 East Road in Milford, Illinois. He currently lives
in Colfax, Illinois.
Petitioner has not filed a Federal income tax return since
he filed for the taxable year 1999. Petitioner’s 1999 return
listed “84 Sterling Circle, Apt. 303, Wheaton, Illinois” as his
mailing address (the Wheaton address).
After some moving around and having notified the U.S. Postal
Service (Postal Service) of his various changes of address,
petitioner lived in Milford, Illinois, at the aforementioned
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