Don Weber II - Page 1

                                   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