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F. Petitioners’ Petition
On January 24, 2002, petitioners filed with the Court a
Petition for Lien or Levy Action seeking review of respondent’s
notice of determination.5 The petition includes allegations
that: (1) The Appeals officer failed to obtain verification from
the Secretary that the requirements of any applicable law or
administrative procedure were met as required under section
6330(c)(1); (2) petitioners never received a “valid” notice of
deficiency; i.e., one sent by the Secretary or someone authorized
by the Secretary; (3) petitioners never received “the statutory
‘Notice and Demand for payment’”; and (4) petitioners were denied
the opportunity to challenge the existence or amount of their
underlying tax liability.
Petitioners attached to their petition several documents,
including copies of the notice of deficiency dated June 16, 2000,
and their letter dated July 11, 2000, acknowledging receipt of
that notice. See supra “B.”.
G. Respondent’s Motion For Summary Judgment
As stated, respondent filed a Motion For Summary Judgment.
Respondent contends that petitioners are barred under section
5 Petitioners’ petition arrived at the Court in an envelope
bearing a U.S. Postal Service postmark date of October 18, 2001.
During the Fall/Winter of 2001-2002, the Court experienced
significant delays in the receipt of mail because of anthrax.
At the time that the petition was filed, petitioners resided
in Las Vegas, Nevada.
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Last modified: May 25, 2011