George G. Green - Page 4

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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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