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and/or 6330 (notice[s] of determination). One notice of
determination was issued to both petitioners, stating
respondent’s intention to proceed with collection by levy of
their joint Federal income tax liabilities for the taxable years
1991 and 1992. The other notice of determination was issued to
petitioner Thomas Tilley, stating respondent’s intention to
proceed with collection by levy of his separate Federal income
tax liabilities for the taxable years 1994 and 1995.
The notice of determination for the 1991 and 1992 income
taxes was sent to petitioners at their last known address, 4920
Farrington Road, Chapel Hill, North Carolina 27514-8603, by
certified mail on May 26, 1999. The notice of determination for
the 1994 and 1995 income taxes was sent to Mr. Tilley at his last
known address, 4920 Farrington Road, Chapel Hill, North Carolina
27514-8603, by certified mail on May 26, 1999.
Petitioners filed one petition for review of respondent’s
notices of determination relating to the Federal income taxes for
the taxable years 1991, 1992, 1994, and 1995. Petitioners
resided in Chapel Hill, North Carolina, at the time their
petition was filed.
The 30-day period provided by section 6330(d)(1) for timely
filing a petition for review of the notices of determination with
this Court expired on June 25, 1999. That date was not a legal
holiday in the District of Columbia. The petition was filed with
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