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The record reflects that respondent sent by certified mail
to petitioner’s last known address a Notice of Federal Tax Lien
Filing and Your Right to a Hearing Under Section 6320, dated
March 4, 2003. Although petitioner timely submitted a Form 12153
with respect to taxable years 1993, 1994, and 2000, petitioner
contends that she never received the aforementioned notice and
only became aware of the lien when she went to her bank to secure
a mortgage. This Court finds that the evidence in the record
demonstrates that petitioner received the notice and was aware of
the lien. Petitioner received a hearing based on her right under
sections 6320 and 6330. Even assuming that petitioner did not
receive the notice, the record is sufficient to show that
respondent met all of the section 6320 prerequisites with respect
to petitioner’s 1993, 1994, and 2000 tax years. There is no
genuine issue of material fact, and this Court holds for
respondent as a matter of law.
IV. Underlying Tax Liability
Respondent also contends that petitioner’s argument that the
“penalty for at least three years should also be removed” was not
raised in petitioner’s Request for a Collection Due Process
Hearing or during the hearing itself, and therefore cannot be
raised for the first time in this Court.
Section 6330(c) addresses the matters to be considered at a
section 6320 hearing:
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Last modified: May 25, 2011