- 9 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011