122 T.C. No. 12
UNITED STATES TAX COURT
DON WEBER II, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15169-03L. Filed March 22, 2004.
On Dec. 19, 2002, R mailed to P two notices of
determination concerning collection action. R issued
the first notice with respect to P’s liability for
unpaid income taxes; R issued the second notice with
respect to P’s liability for an unpaid civil penalty
under sec. 6682, I.R.C. R sent both notices to P by
certified mail addressed to him at his last known
address. The first notice was returned to R by the
U.S. Postal Service marked “unclaimed”. By letter
dated Aug. 4, 2003, R’s settlement officer sent P
courtesy copies of the notices of determination. On
Sept. 4, 2003, P filed a petition for lien or levy
action under sec. 6330(d), I.R.C. Thereafter, R filed
a motion to dismiss P’s petition for lack of
jurisdiction on the ground that it was not timely
filed. P opposes the granting of R’s motion,
contending that he did not receive either of the
notices of determination until August 2003, at which
time he promptly filed his petition with the Court.
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Last modified: May 25, 2011