Gwendolyn B. Smith - Page 3

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               This matter is before the Court on respondent’s motion to              
          dismiss for lack of jurisdiction on the ground that the petition            
          was not filed within the time prescribed in section 6330(d) or              
          section 7502.  As explained below, we shall grant respondent’s              
          motion to dismiss.                                                          
          Background                                                                  
               The record reflects and/or the parties do not dispute the              
          following:                                                                  
               On October 31, 2002, respondent issued to petitioner a                 
          Notice of Federal Tax Lien Filing and Your Right to a Hearing               
          Under I.R.C. Section 6320 regarding petitioner’s Federal tax                
          liabilities for the years 1995 through 1999.  Petitioner timely             
          filed Form 12153, Request for a Collection Due Process Hearing.             
          On June 5, 2003, respondent held a telephone conference with                
          petitioner wherein petitioner did not dispute the fact that she             
          received notices of deficiency for the years in issue and that              
          she did not petition the Court challenging those deficiencies.              
          Both parties discussed collection alternatives including an offer           
          in compromise and audit reconsideration.  Based on the financial            
          information provided by petitioner, the Appeals Office placed               
          petitioner’s unpaid tax liabilities in a noncollectible status.             
               On July 11, 2003, the Internal Revenue Service Appeals                 
          Office in Birmingham, Alabama, issued to petitioner a Notice of             
          Determination Concerning Collection Action(s) Under Section 6320            






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