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The facsimile indicates that a portion of the jeopardy assessment
amount would be abated. The facsimile also states:
Upon closing of the case you will receive a closing
letter advising you of your judicial rights under IRC �
7429. Under this rule you must file for judicial
review . . . ‘within 90 days after the earlier of (1)
the day the Service notifies you of its decision on
your protest, or (2) the 16th day after your protest.’
In this case, the ‘16th day after your protest’ date is
June 6, 2003. Ninety days from this 16th day is
September 4, 2003. Therefore, your request for
judicial review to the District Court or to the Tax
court [sic] should be filed BEFORE September 4, 2003.
On August 25, 2003, respondent sent a final closing letter
sustaining the jeopardy assessment and jeopardy levy collection
actions. The final closing letter was sent to the wrong P.O. Box
address and ZIP Code, and it appears that petitioner did not
receive the final closing letter until some time after September
3, 2003.4 On September 19, 2003, the Appeals officer apologized
to petitioner for the late receipt of the final closing letter
and encouraged petitioner to request the Tax Court "to dispense
with the 90 day rule in this situation."
4 The final closing letter is addressed to "P.O. Box 8302,
Horseshoe Bay TX 787657", whereas the prior Notice of Jeopardy
Levy and Right of Appeal lists petitioner's address as "P.O. Box
8133, Horseshoe Bay TX 78657-8133". Petitioner's request for a
collection due process hearing lists petitioner's address as
"P.O. Box 83132, Horseshoe Bay, Texas 78657". A separate
facsimile copy of petitioner's request appears to have changed
the original address listed to read "P.O. Box 8301, Horseshoe
Bay, Texas 78657". Correspondence from petitioner's attorney
lists petitioner's address as "P.O. Box 8301, Horseshoe Bay,
Texas 78697".
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Last modified: May 25, 2011