Randolph E. Luna - Page 3

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               Respondent issued to petitioner a Notice of Determination              
          Concerning Collection Action(s) Under Sections 6320 And/Or 6330             
          (notice of determination).  This Court must decide whether                  
          respondent abused his discretion in determining that the filing             
          of the Notice of Federal Tax Lien was appropriate.                          
               Some of the facts in this case have been stipulated and are            
          so found.  Petitioner resided in West Covina, California, at the            
          time he filed his petition.                                                 
               On February 9, 1999, respondent issued to petitioner a                 
          notice of deficiency for taxable year 1996.  The notice of                  
          deficiency was sent to petitioner via certified mail, but it was            
          returned to sender unclaimed.                                               
               On November 8, 2000, respondent sent to petitioner a Notice            
          of Federal Tax Lien Filing and Your Right to a Hearing Under IRC            
          6320 (notice of lien).                                                      
               On December 12, 2000, respondent received petitioner’s                 
          Request for a Collection Due Process Hearing (Appeals Office                
          hearing), in response to the notice of lien.                                
               On July 16, 2001, petitioner met with an Appeals officer for           
          petitioner’s Appeals Office hearing.  At the Appeals Office                 
          hearing, petitioner claimed that he did not receive the notice of           
          deficiency.  The Appeals officer granted petitioner an audit                
          reconsideration to discuss his 1996 income tax liability.                   
               On July 26, 2001, an examiner mailed to petitioner a letter            






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