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This matter is before the Court on respondent’s Motion to
Dismiss for Lack of Jurisdiction on the ground that the petition
was not filed within the time prescribed by section 6330(d) or
section 7502. As explained below, we shall grant respondent’s
motion to dismiss.
Background
On Friday, October 18, 2002, the Internal Revenue Service
Appeals Office in Atlanta, Georgia, issued to petitioner a Notice
Of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330 regarding petitioner’s Federal tax liabilities
for 1988 and 1991. The notice of determination, which was dated
Monday, October 21, 2002, was sent to petitioner by certified
mail addressed to him at P.O. Box 692, Savannah, Georgia 31402
(the P.O. box address). Petitioner actually received the notice
of determination no later than Monday, October 28, 2002.
At the time that respondent mailed the notice of
determination, petitioner resided at 1437 Belaire Drive,
Savannah, Georgia 31415 (the street address). Generally,
petitioner used his P.O. box address, rather than his street
address, for business purposes, including his dealings with the
Internal Revenue Service. For example, on Form 12153, Request
for a Collection Due Process Hearing, petitioner listed his
address as the P.O. box address.
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