- 3 -
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion to Dismiss for Lack of Jurisdiction.
Respondent contends that the Court lacks jurisdiction over the
petition on the ground that respondent did not issue a
determination letter to petitioner pursuant to section 6320 or
6330. As explained in detail below, insofar as petitioner seeks
review of a notice of the filing of a notice of lien pursuant to
section 6320, we will dismiss this case for lack of jurisdiction
on the ground that respondent failed to mail the notice required
by section 6320(a) to petitioner at his last known address and,
therefore, petitioner had no opportunity to request an
administrative hearing. Further, insofar as petitioner seeks
review of a notice of intent to levy pursuant to section 6330, we
will dismiss this case for lack of jurisdiction on the ground
that petitioner failed to make a timely request for an
administrative hearing and, therefore, respondent was not obliged
to (and did not) issue a determination letter to petitioner.
Background
On or about September 10, 1999, respondent mailed to
petitioner a Notice Of Federal Tax Lien Filing And Your Right To
A Hearing Under IRC 6320 (the notice required by section 6320(a))
concerning petitioner’s unpaid tax liabilities for the years 1984
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011