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Robert E. Kovacevich, for petitioner.
Catherine L. Campbell, for respondent.
OPINION
LARO, Judge: Petitioner petitioned the Court to review
respondent’s determination as to a proposed levy upon
petitioner’s property. See sec. 6330(d).1 Respondent now moves
the Court to dismiss the case for lack of jurisdiction, asserting
that respondent filed the Federal tax liens against the property
subject to the proposed levy before the effective date of
sections 6320 and 6330. Because respondent notified petitioner
after that effective date of respondent’s intent to levy upon
petitioner’s property, we shall deny respondent’s motion.
Background
The facts set forth in this section are based on the
pleadings, see Rule 36(c), and on the parties’ submission of a
stipulation with an accompanying exhibit. We also set forth in
this section certain allegations made by respondent in his motion
which petitioner did not deny in his response to that motion.
Petitioner is a member of a federally recognized Indian
tribe known as the Coeur d’Alene Indian Tribe. He resided on
1 Section references are to the Internal Revenue Code in
effect for the applicable years. Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011