Lucielle J. Offiler, a.k.a. Lucille Offiler - Page 1

                                   114 T.C. No. 30                                    

                               UNITED STATES TAX COURT                                

             LUCIELLE J. OFFILER, A.K.A. LUCILLE OFFILER, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16389-99.                    Filed June 19, 2000.           

                    On Feb. 1, 1999, R mailed to P a Final Notice-                    
               Notice of Intent to Levy and Notice of Your Right to a                 
               Hearing, as required by sec. 6330, I.R.C.  The notice                  
               pertained to P’s unpaid income tax liabilities for 1994                
               and 1995.  Sec. 6330(a), I.R.C., requires only one such                
               notice for the tax period for which R is attempting to                 
               collect tax.  Under sec. 6330, I.R.C., P had 30 days in                
               which to request a hearing before the IRS Office of                    
               Appeals.  P did not request a hearing within 30 days of                
               Feb. 1, 1999.  Had a timely request for hearing been                   
               made, sec. 6330(c), I.R.C., provides for a hearing and                 
               “determination” by Appeals regarding the propriety of                  
               the proposed levy.  Sec. 6330(d), I.R.C. permits an                    
               appeal of such a determination to this Court within 30                 
               days of the date of such determination.  Because P                     
               failed to make a timely request for hearing pursuant to                
               sec. 6330, I.R.C., R was not required to, and did not,                 
               make a “determination” within the meaning of sec. 6330,                

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011