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determination stated that petitioner would not be granted relief
pursuant to section 6330 because, among other things, petitioner
did not appear at the scheduled section 6330 hearing and did not
present any documentation to challenge the assessed tax
liabilities. The notice of determination further stated that the
10-year period of limitations for collecting petitioner’s 1989
tax liability was still open and that respondent’s transcripts of
petitioner’s account did not show that any payments had been made
with respect to petitioner’s taxable years 1990, 1992, 1993,
1996, or 1997, and that only two payments (both in 1993) had been
made with respect to petitioner’s 1991 taxable year.
On June 16, 2000, in response to the notice of
determination, petitioner filed with the Court an imperfect
petition. On August 15, 2000, petitioner filed an amended
petition, disputing respondent’s determinations on grounds that:
(1) The applicable period of limitations bars collection for
taxable years 1989 and 1990, and (2) the taxes owed for the
taxable years 1991, 1992, 1993, 1996, and 1997 were previously
paid.
OPINION
Section 6330 provides for notice and opportunity of a
hearing before the Internal Revenue Service (IRS) may levy upon
the property of any person. Section 6330(b)(1) provides that if
the person requests a hearing, “such hearing shall be held by the
Internal Revenue Service Office of Appeals.” Section
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