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and/or 6330. The notice of determination was sent by certified
mail to petitioner’s last known address. The notice of
determination informed petitioner that if she wanted to dispute
respondent’s determination in court, then she must file a
petition with this Court “within 30 days from the date of this
letter.”
On November 17, 2003, the Court received and filed a
petition for lien or levy action wherein petitioner seeks to
challenge the underlying tax liabilities.2 Attached to the
petition is a copy of respondent’s notice of determination. The
petition, which is dated July 21, 2003, arrived at the Court in a
properly addressed envelope, which was mailed to the Court by
certified mail, return receipt requested, bearing a U.S. Postal
Service postmark date of November 12, 2003.3
As indicated, respondent moved to dismiss the petition for
lack of jurisdiction on the ground that the petition was not
timely filed. Petitioner filed an objection to respondent’s
motion to dismiss stating in pertinent part as follows:
I did file my petition on July 11, 2003. I asked the
fees be waived * * *. I kept waiting to hear from the
Court, but I did not hear anything. I found out the
petition was not before the Court while talking to the
2 At the time that the petition was filed, petitioner
resided in Stevenson, Ala.
3 We note that the envelope identifies H & R Block, 5614
Main Street, P.O. Box 310, Grant, Ala. 35747, as the return
address.
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