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This matter is before the Court on respondent’s motion for
summary judgment, filed pursuant to Rule 121. As explained in
more detail below, we shall grant such motion in part and deny
the motion in part. We shall also, on the Court’s own motion,
dismiss for lack of jurisdiction and strike as to the taxable
years 1997, 1998, and 1999.
Background
The record reflects and/or the parties do not dispute the
following facts. On November 10, 2000, respondent sent to
petitioner a notice of intent to levy regarding unpaid income tax
liabilities for 1997, 1998, and 1999. Petitioner did not request
an Appeals Office hearing with respect to this notice. On April
10, 2002, respondent sent to petitioner a notice of intent to
levy regarding unpaid income tax liability for 2000. Petitioner
timely requested an Appeals Office hearing with respect to the
April 10, 2002, notice.
During the period November 2002 through part of July 2003,
representatives of the IRS unsuccessfully attempted to contact
petitioner by telephone and letter. A July 1, 2003, letter from
the IRS Appeals Office advised petitioner that he was entitled to
a hearing for the 2000 tax year pursuant to section 6330. The
letter further advised that since a timely request for hearing
was not made for 1997, 1998, and 1999, an equivalent hearing
would be permitted as to those years. However, the letter
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Last modified: May 25, 2011