James R. Kennedy - Page 12




                                       - 12 -                                         
          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.                 





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011