Thomas Herrick - Page 2

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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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