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delivered. The notice of intent to levy stated in pertinent
part: “If you don’t pay the amount you owe, make alternative
arrangements to pay, or request Appeals consideration within 30
days from the date of this letter, we may take your property”.
On December 1, 1999, the Appeals Office received a Form
12153, Request for a Collection Due Process Hearing, from
petitioner. Petitioner’s request arrived at the Appeals Office
in an envelope bearing a U.S. Postal Service postmark date of
November 30, 1999.
Although the Appeals Office concluded that petitioner had
failed to file his request for a hearing within the time
prescribed in section 6230 or 6330, the Appeals Office granted
petitioner a so-called equivalent hearing. See sec. 301.6330-
1T(i), Temporary Proced. & Admin. Regs., 64 Fed. Reg. 3413 (Jan.
22, 1999). Petitioner attended the equivalent hearing, which was
conducted on July 24, 2000. On August 17, 2000, the Appeals
Office issued a “decision letter” to petitioner stating that
respondent would proceed with collection by way of levy.
Respondent’s decision letter states in pertinent part:
Your due process hearing request was not filed within
the time prescribed under Section 6320 and/or 6330.
However, you received a hearing equivalent to a due
process hearing except that there is no right to
dispute a decision by the Appeals Office in court under
IRC Sections 6320 and/or 6330.
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Last modified: May 25, 2011