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Held: insofar as the petition filed herein
purports to be a petition for review of a notice of the
filing of a notice of lien pursuant to sec. 6320,
I.R.C., the Court lacks jurisdiction on the ground that
R did not make a determination pursuant to that section
because R failed to send the written notice prescribed
by sec. 6320(a), I.R.C., to P at his last known
address.
Held, further, insofar as the petition filed
herein purports to be a petition for review of a notice
of intent to levy pursuant to sec. 6330(d), I.R.C., the
Court lacks jurisdiction on the ground that R did not
make a determination pursuant to sec. 6330, I.R.C.,
because P failed to file a timely request for an
Appeals Office hearing under sec. 6330(a)(2) and (3)(B)
and (b), I.R.C.
Held, further, R’s decision to conduct a so-called
equivalent hearing did not result in a waiver by R of the
time restrictions imposed on P for requesting an Appeals
Office hearing pursuant to sec. 6330, I.R.C.
James R. Kennedy, pro se.
Susan Watson and Wendy S. Harris, for respondent.
OPINION
RUWE, Judge: This case was assigned to Special Trial Judge
Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the Opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011