- 3 -
the Tax Court on January 8, 2001, which date is 593 days after
the mailing of the notices of determination. The date of the
U.S. Postmark stamped on the cover in which the petition was
mailed by regular mail to this Court is January 4, 2001, which
date is 589 days after the mailing of the notices of
determination.
Petitioners do not contest the foregoing facts.
Respondent’s position is that the petition was not filed
with the Court within the time prescribed by sections 6330(d)(1)
or 7502. Petitioners’ position is that respondent did not
provide petitioners with an opportunity for a hearing as required
by section 6330 and therefore that this Court should dismiss this
case because petitioners claim the notices of determination are
invalid.
There is no dispute that the Court lacks jurisdiction in
this case.
Section 6330 provides in part as follows:
SEC. 6330(a). Requirement Of Notice Before Levy.--
(1) In General.-–No levy may be made on any property or
right to property of any person unless the Secretary has
notified such person in writing of their right to a hearing
under this section before such levy is made. Such notice
shall be required only once for the taxable period to which
the unpaid tax specified in paragraph (3)(A) relates.
(2) Time And Method For Notice.-–The notice required
under paragraph (1) shall be–-
* * * * * * *
(C) sent by certified or registered mail, return
receipt requested, to such person’s last known address;
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011