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petitioners cite section 6330(a)(2), which provides in relevant
part that the written notice informing a taxpayer of his right to
a section 6330 hearing must be given in person, left at the
dwelling or usual place of business of such person, or sent by
certified or registered mail, return receipt requested, to the
taxpayer’s last known address.
Petitioners’ reliance on section 6330(a)(2) is misplaced.
The requirements of section 6330(a)(2) apply to a notice before
levy, which is the notice that advises a taxpayer of his right to
request a section 6330 hearing. Section 6330(a)(2) does not
apply to a notice of determination issued by the Appeals Office
after a section 6330 hearing. In the absence of any provision in
section 6330 requiring a notice of determination to be issued in
a particular way, the issuance of a notice of determination under
section 6330 is adequate if it is done in accordance with section
6212, which contains no provision requiring a U.S. Postal Service
return receipt. Section 6212 authorizes the Commissioner to mail
a deficiency notice by certified mail or registered mail to the
taxpayer’s last known address. The record with respect to
respondent’s motion demonstrates that the section 6212
requirements were met. We conclude, therefore, that the notice
of determination mailed to petitioners on January 29, 2004, was
sufficient to start the 30-day period for filing a petition in
this Court.
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Last modified: May 25, 2011