Russell L. and Ruth C. Voorhees - Page 3

                                        - 3 -                                         
               On March 20, 2002, petitioner Russell L. Voorhees wrote a              
          letter to the Clerk of the Court requesting petition forms and              
          the rules for filing a petition.  The Court received this letter            
          on April 1, 2002, and filed the letter as a Petition for Lien or            
          Levy Action under Code Section 6320(c) or 6330(d) (petition).  By           
          order dated April 1, 2002, and directed to petitioner Russell L.            
          Voorhees only, this Court ordered the filing of a petition                  
          complying with the requirements of Rule 331(b) and also required            
          payment of the filing fee.  Thereafter petitioners submitted an             
          Amended Petition for Lien or Levy Action (amended petition) that            
          was filed on May 3, 2002.  Both Russell L. and Ruth C. Voorhees             
          signed the amended petition.  Both were residents of Arizona at             
          the time of the filing of the amended petition.                             
               On May 30, 2002, respondent filed the motion to dismiss.  On           
          June 12, 2002, petitioners filed a Response to Motion to Dismiss            
          and Strike as to Ruth C. Voorhees (response).  Russell L.                   
          Voorhees and Ruth C. Voorhees appeared at the hearing on                    
          respondent’s motion to dismiss, and respondent was represented by           
               If any person liable to pay any tax neglects or refuses to             
          pay that tax within 10 days after notice and demand for payment,            
          the Secretary is authorized to collect the tax by levy upon the             
          person’s property.  Section 6331(a).  At least 30 days prior to             

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011