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Collection Action(s) Under Section 6320 and/or 6330 (the notice).
The notice addressed only petitioner’s income tax for the 1993
tax year. The petition, however, addresses not only 1993 but
also petitioner’s unpaid income tax liabilities for the years
1994 through and including 1999.
It is evident from the record that the parties negotiated
petitioner’s tax liabilities for all these years, including the
year 1993. However, there is no evidence in the record that
petitioner’s tax liabilities for the years 1994 through 1999 were
ever assessed; there is no evidence that respondent ever issued a
Notice of Intent To Levy upon petitioner for those years; nor is
there any evidence that a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 was ever
issued for petitioner’s 1994 through 1999 tax years. Since this
Court’s jurisdictional authority in cases of this nature is based
on section 6330(d)(1)(A) and the issuance by the Commissioner of
a Notice of Intent To Levy and a Notice of Determination
regarding such levy, it is evident that this Court lacks
jurisdiction over petitioner’s 1994 through 1999 tax years.
Therefore, this case will be dismissed for lack of jurisdiction
as to the years 1994 through 1999, and all allegations with
respect to those years will be stricken. The sole issue for
decision is whether there was an abuse of discretion by
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Last modified: May 25, 2011