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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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Last modified: May 25, 2011