David C. McCune - Page 2

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                  COHEN, Judge:  This matter is before the Court on                                    
            respondent’s motion to dismiss for lack of jurisdiction on the                             
            ground that the petition was not filed within the time prescribed                          
            by section 6330(d)(1) or section 7502.  Unless otherwise                                   
            indicated, all section references are to the Internal Revenue                              
            Code in effect for the years in issue, and all Rule references                             
            are to the Tax Court Rules of Practice and Procedure.                                      
                  At the time the petition in this case was filed, petitioner                          
            was a resident of Rockwall, Texas.                                                         
                  On January 27, 1999, a Final Notice - Notice of Intent to                            
            Levy and Notice of Your Right to a Hearing (CDP notice) was                                
            mailed to petitioner with respect to unpaid Federal income taxes,                          
            interest, and penalties for 1992 through 1994.  The CDP notice                             
            explained petitioner’s right to a Collection Due Process hearing                           
            (CDP hearing) and provided him with a copy of Form 12153, Request                          
            for a Collection Due Process Hearing.  Petitioner requested and                            
            was granted a hearing.  On July 29, 1999, the Internal Revenue                             
            Service Office of Appeals (Appeals) issued a Notice of                                     
            Determination Concerning Collection Action(s) Under Section 6320                           
            and/or 6330.  In that notice, it was determined that the proposed                          
            levy actions satisfied the requirements of sections 6631 and 6321                          
            and the applicable administrative procedures.  On August 10,                               

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