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representing limited partners in tax shelter litigation, filed a
petition with this Court on behalf of petitioner and Amilu
seeking a redetermination of their 1980 deficiency.2 Mr. Berg
attached to the petition a copy of Amilu’s notice. In Martin I,
we granted petitioner’s request to dismiss him from the 1980
deficiency case for lack of jurisdiction, concluding that
petitioner did not file, authorize the filing of, or ratify the
filing of the petition Mr. Berg signed and submitted.
On November 20, 2000, respondent assessed petitioner’s share
of the 1980 joint deficiency and sent petitioner a notice of
balance due. On November 29, 2001, respondent issued a Final
Notice–-Notice of Intent to Levy and Notice of Your Right to a
Hearing. On December 14, 2001, petitioner timely submitted Form
12153, Request for a Collection Due Process Hearing, requesting a
hearing under section 6330.
At the section 6330 hearing, petitioner’s counsel argued
that the limitations period had expired before respondent
assessed petitioner’s 1980 income tax liability. Petitioner’s
counsel raised no other issues, although counsel expressed
interest in discussing an installment agreement if the Appeals
Officer rejected his limitations argument.
2On Aug. 4, 1986, at petitioner’s request, Mr. Berg had
filed a petition for redetermination of petitioner’s 1981 and
1982 income tax deficiencies.
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Last modified: May 25, 2011