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1. Petitioner Dudley Moorhous’ Failure To Make a Timely
Request for an Administrative Hearing
On March 16, 1999, respondent issued to petitioner Dudley
Moorhous a notice of intent to levy. Petitioner Dudley Moorhous
received the notice of intent to levy on March 18, 1999, as
reflected on the U.S. Postal Service Form 3811 that was executed
upon delivery of the notice. The notice informed petitioner
Dudley Moorhous that he had 30 days from the date of the notice
to file a request for an Appeals Office hearing.
On April 27, 1999, respondent issued to petitioner Dorothy
Moorhous a notice of intent to levy.
On or about May 10, 1999, petitioners submitted to the
Appeals Office a joint request for a hearing. The 30-day period
prescribed in section 6330(a)(2) and (3)(B) during which
petitioner Dudley Moorhous had to file a timely request for an
Appeals Office hearing expired no later than Monday, April 19,
1999. Because petitioners’ joint request for an Appeals Office
hearing was not timely with respect to the notice of intent to
levy issued to petitioner Dudley Moorhous, the Appeals Office was
not obliged to provide him with the administrative hearing
contemplated under section 6330. On the other hand, because
petitioners’ joint request for an Appeals Office hearing was
timely with respect to the notice of intent to levy issued to
petitioner Dorothy Moorhous, the Appeals Office was obliged to
provide her with a section 6330 hearing.
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Last modified: May 25, 2011