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1999, petitioners, through their counsel, filed a Freedom of
Information Act (FOIA) request (petitioners’ FOIA request).
Petitioners’ FOIA request sought, inter alia, respondent’s
administrative file relating to petitioners’ taxable year 1997.
In various letters sent to petitioners over the period December
14, 1999, through April 27, 2000, respondent requested additional
time from petitioners to respond to petitioners’ FOIA request.
The reason for respondent’s request for an extension of time to
respond to petitioners’ FOIA request was that respondent had been
unable to locate petitioners’ administrative file with respect to
their taxable year 1997. As of the hearing on the parties’
cross-motions to dismiss for lack of jurisdiction, respondent
still had not located petitioners’ administrative file relating
to petitioners’ taxable year 1997.
On December 13, 1999, respondent mailed a notice to peti-
tioners with respect to their taxable year 1997 (December 13,
1999 notice). That notice stated in pertinent part:
We intend to levy on certain assets. Please respond NOW.
* * * * * * *
Our records indicate that you haven’t paid the amount
you owe. The law requires that you pay your tax at the
time you file your return. This is your notice, as
required by Internal Revenue Code Section 6331(d), of
our intent to levy (take) any state tax refunds that
you may be entitled to if we don’t receive your payment
in full. In addition, we will begin to search for
other assets we may levy. * * * To prevent collection
action, please pay the current balance now. * * *
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