James R. Kennedy - Page 9




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               Sections 6320(a) and 6330(a) provide in pertinent part that            
          the Secretary shall notify a person in writing of his or her                
          right to an Appeals Office hearing regarding the Secretary’s                
          filing of a notice of lien under section 6323 or the Secretary’s            
          intent to levy, respectively, by mailing the notice required by             
          section 6320(a) or section 6330(a), as the case may be, by                  
          certified or registered mail to such person at his or her last              
          known address.4                                                             
               Section 6320(a)(2) provides that the prescribed notice shall           
          be provided not more than 5 business days after the day on which            
          the notice of lien under section 6323 is filed.  Further, section           
          6320(a)(3)(B) provides that the prescribed notice shall explain             
          that the person has the right to request an Appeals Office                  
          hearing during the 30-day period beginning on the day after the             
          5-day period described in paragraph (2).                                    
               Section 6330(a)(2) provides that the prescribed notice shall           
          be provided not less than 30 days before the day of the first               
          levy with respect to the amount of the unpaid tax for the taxable           
          period.  Further, section 6330(a)(3)(B) provides that the                   


               4  Although the term “last known address” is not defined in            
          the Internal Revenue Code or in the regulations thereunder, we              
          have held that a taxpayer’s last known address (as the term is              
          used in sec. 6213 regarding the proper mailing of a notice of               
          deficiency) is the address shown on the taxpayer’s most recently            
          filed return, absent clear and concise notice of a change of                
          address.  See, e.g., Abeles v. Commissioner, 91 T.C. 1019, 1035             
          (1988).                                                                     





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