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prescribed in section 6330(d)(1)(A).1 As explained below, we
shall grant respondent’s motion to dismiss.
Background
On or about April 17, 2000, Larry Lee Schake (petitioner)
filed with respondent a Form 1040EZ, Income Tax Return for Single
and Joint Filers With No Dependents, for the taxable year 1999
(petitioner’s 1999 return). Petitioner listed his address on his
1999 return as P.O. Box 43, Amherst, Nebraska 68812 (the Amherst
address). Petitioner’s 1999 return is the most recently filed
return as relevant herein.
On September 11, 2000, respondent mailed to petitioner a
Notice Of Federal Tax Lien Filing And Your Right To A Hearing
Under IRC 6320 with regard to his income tax liability for 1993.
Respondent mailed the notice to petitioner at the Amherst
address.
On October 2, 2000, petitioner mailed to respondent a
request for an administrative hearing on which he twice listed
the Amherst address as his return address.2 On July 6, 2001,
petitioner attended an administrative hearing at respondent’s
Appeals Office in Omaha, Nebraska.
On December 11, 2001, respondent sent to petitioner by
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended.
2 Likewise, the envelope in which petitioner mailed his
request for a hearing reflected the Amherst address.
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