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Lunsford v. Commissioner, 117 T.C. 183 (2001); Offiler v.
Commissioner, 114 T.C. 492, 498 (2000).
Taxable Years 1997, 1998, and 1999
As indicated, on November 10, 2000, respondent issued
petitioner a notice of intent to levy with respect to the taxable
years 1997, 1998, and 1999.1 Since a timely request for an
Appeals Office hearing was not made, respondent offered
petitioner an equivalent hearing. Sec. 301.6330-1(i)(1), Proced.
& Admin. Regs.; see Craig v. Commissioner, supra at 258. In
response to the Appeals Office hearing, respondent issued a
decision letter on August 14, 2003. The decision letter did not
purport to be a determination pursuant to section 6320 or 6330.
Kennedy v. Commissioner, 116 T.C. 255 (2001).
Consistent with the foregoing, we shall dismiss for lack of
jurisdiction so much of the case that seeks review of the taxable
years 1997, 1998, and 1999 on the ground that the Appeals Office
did not make a determination with respect to those taxable years.
In addition we shall strike all references in the petition to the
taxable years 1997, 1998, and 1999.2
1 Respondent did not attach copy(s) of notice(s) of intent
to levy. In his motion, respondent referred to transcripts of
account attached as exhibits. Respondent references the
transcripts as evidence that the notice(s) of intent to levy were
sent to petitioner. Petitioner does not appear to dispute that
notice(s) of intent to levy was properly sent to petitioner’s
last known address.
2 It would have been better practice for respondent to file
(continued...)
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