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sections 6320 or 6330.1
As explained in detail below, we shall dismiss this case for
lack of jurisdiction on the ground that petitioner failed to make
a timely request for an administrative hearing and, therefore,
respondent was not obliged to (and did not) issue a notice of
determination to petitioner.
Background
The record reflects and/or the parties do not dispute the
following:
On October 13, 2000, respondent issued to petitioner (by
certified mail) a Final Notice Of Intent To Levy And Notice Of
Your Right To A Hearing (final notice of intent to levy)
concerning petitioner’s unpaid income tax liabilities for the
years 1993, 1994, 1995, and 1996. There is no dispute that the
final notice of intent to levy was mailed to petitioner at his
last known address. Sec. 6330(a)(2)(C). Petitioner actually
received the final notice of intent to levy on October 14, 2000.
The final notice of intent to levy stated in pertinent part: “If
you don’t pay the amount you owe, make alternative arrangements
to pay, or request Appeals consideration within 30 days from the
date of this letter, we may take your property”.
On November 10, 2000, petitioner attempted to contact
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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