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Held: The income tax notice of determination that
was sent by certified mail to P at P’s last known
address was sufficient, notwithstanding the fact that P
did not receive such notice.
Held, further, the courtesy copy of the income tax
notice of determination that R’s officer sent P in
August 2003 was not a notice of determination under
sec. 6320, I.R.C., or sec. 6330, I.R.C., nor did the
sending of that copy serve to revive the statutory
filing period.
Held, further, because P did not timely file his
petition in respect of the income tax notice of
determination, this Court lacks jurisdiction to review
R’s determination to proceed with collection of P’s
liability for unpaid income taxes.
Held, further, this Court lacks jurisdiction to
review R’s determination to proceed with collection of
P’s liability for the unpaid civil penalty under sec.
6682, I.R.C., because it lacks jurisdiction over the
underlying liability.
Don Weber II, pro se.
James E. Cannon and Julie Jebe, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4), and Rules 180, 181, and 182.1 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
1 All Rule references are to the Tax Court Rules of
Practice and Procedure, and all section references are to the
Internal Revenue Code, as amended.
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Last modified: May 25, 2011