Ervin Michael Sarrell - Page 1

                                   117 T.C. No. 11                                    

                               UNITED STATES TAX COURT                                

                        ERVIN MICHAEL SARRELL, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6044-01L.               Filed September 25, 2001.           

                   On Mar. 30, 2001, R mailed to P a Notice Of                       
               Determination Concerning Collection Action(s) Under                    
               Section 6320 and/or 6330 regarding P’s tax liability                   
               for 1995.  The notice of determination was mailed to P                 
               at an address in Israel.  On May 7, 2001, the Court                    
               received and filed a Petition for Lien or Levy Action                  
               Under Code Section 6320(c) or 6330(d).  The petition                   
               arrived at the Court in a properly addressed envelope                  
               bearing a postmark indicating that it was mailed from                  
                    R moved to dismiss the petition for lack of                       
               jurisdiction on the ground that the petition was not                   
               filed within the 30-day period prescribed in sec.                      
               6330(d)(1)(A), I.R.C.                                                  
                    Held:  The Court lacks jurisdiction over the                      
               petition because it was not timely filed.  P cannot                    
               rely on the so-called timely mailing/timely filing rule                
               of section 7502(a), I.R.C., because that rule does not                 

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011