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On September 11, 2000, despite the above-quoted statement in
respondent’s decision letter, petitioner filed with the Court a
Petition For Lien Or Levy Action Under Code Sections 6320(c) Or
6330(d). In response to the petition, respondent filed a Motion
to Dismiss for Lack of Jurisdiction, asserting that the petition
should be dismissed on the ground that the decision letter that
respondent issued to petitioner does not constitute a
determination letter sufficient to invoke the Court’s
jurisdiction pursuant to section 6330(d). Petitioner filed an
objection to respondent’s motion to dismiss, asserting that
respondent failed: (1) To mail the notice required by section
6320(a) to him at his last known address; and (2) to conduct a
proper collection hearing.
This matter was called for hearing at the Court’s motions
session in Washington, D.C. Although no appearance was made by
or on behalf of petitioner at the hearing, petitioner did file a
written statement with the Court pursuant to Rule 50(c). Counsel
for respondent appeared at the hearing and informed the Court
that petitioner had recently filed a bankruptcy petition. As a
result, the Court issued an order staying all proceedings in this
case pursuant to 11 U.S.C. section 362(a)(8) (1994).
Shortly thereafter, respondent filed a status report with
the Court stating that petitioner’s bankruptcy case had been
dismissed. The Court subsequently issued an order lifting the
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Last modified: May 25, 2011