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Background
On July 13, 2001, respondent issued to petitioners separate
Notices of Determination Concerning Collections Action(s) Under
Section 6320 and/or 6330 with regard to their unpaid taxes for
1996 and 1997.1 On August 8, 2001, respondent issued to
petitioner Paul L. Hickey a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 with regard
to his unpaid tax for 1998.
On August 9, 2001, petitioners filed a Complaint with the
U.S. District Court for the District of Nevada (District Court)
challenging the notices of determination dated July 13, 2001. On
September 10, 2001, petitioners filed an Amendment To Original
Complaint with the District Court seeking to amend their
complaint to challenge the notice of determination dated August
8, 2001.
On September 12, 2001, the Government filed a motion to
dismiss the District Court action. On February 15, 2002, the
District Court entered a Judgment on its Order dismissing
petitioners’ Complaint for lack of subject matter jurisdiction.
The District Court observed in its Order that petitioners would
have “thirty days in which to bring their claim in the Tax
Court.”
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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Last modified: May 25, 2011