- 4 -
again referenced petitioner’s failure to file his 2002 Federal
income tax return.
The third letter sent on March 5, 2005 by the Kansas City
Service Center’s ACS to petitioner was mailed to “84 STERLING
PIRCLE [sic] APT 303[,] WHEATON, IL”, an incorrectly typed
version of the Wheaton address. This third letter was a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
(final notice) with respect to petitioner’s Federal income tax
liabilities for the taxable years 2000 and 2001. These
liabilities, determined on the basis of substitutes for return
since petitioner did not file returns for those years, were
assessed after petitioner failed to commence an action for
redetermination pursuant to section 6213(a).2 The final notice
listed outstanding liabilities in the aggregate amount of some
$19,000 and notified petitioner of his right to an administrative
hearing. Petitioner never received the final notice, and it was
returned to respondent as undeliverable by the Postal Service on
April 8, 2005.
On June 30, 2005, respondent issued a notice of levy to
petitioner’s employer, Napleton’s River Oaks Cadillac in Chicago,
Illinois, where petitioner was employed as a commission-based
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011