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send the written notice prescribed by section 6320(a)5 to
petitioner at his last known address.
Notice of Intent To Levy
1. Petitioner’s Failure To Make a Timely Request for
Hearing
The notice of intent to levy, which was dated October 25,
1999, was mailed to petitioner at his last known address no later
than October 26, 1999. Petitioner received the notice of levy on
October 27, 1999. The notice informed petitioner that he had 30
days from the date of the notice to file a request for an Appeals
Office hearing.
On December 1, 1999, the Appeals Office received by mail
petitioner’s request for a hearing. The request arrived at the
Appeals Office in an envelope bearing a U.S. Postal Service
postmark date of November 30, 1999. Because the 30-day time
period prescribed in section 6330(a)(2) and (3)(B) and (b) for
filing a timely request for an Appeals Office hearing expired no
later than November 25, 1999, it follows that petitioner’s
request was untimely. As a consequence of petitioner’s failure
to make a timely request for an Appeals Office hearing, the
Appeals Office was not obliged to conduct the administrative
hearing contemplated under section 6330(b).
5 Petitioner may yet have the opportunity to obtain an
Appeals Office hearing with respect to the notice required by
sec. 6320(a) inasmuch as respondent purportedly issued a
“substitute” notice to petitioner on or about Mar. 6, 2001.
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Last modified: May 25, 2011