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14, 2002, had had no mail forwarded to him by prison authorities,
and therefore had been unable to complete the 1991 return or any
of the other return forms as requested by the settlement officer.
Petitioner sought a "further extension of time" to file a return
for 1991. Petitioner further requested that all materials be
"retransmitted" to him at Oakhill Correctional Institution, 5212
County Hwy. M, P.O. Box 938, Oregon, Wisconsin.
On March 21, 2003, 50 days after respondent mailed the
notice of determination, the Court received a document from
petitioner that was filed as his petition for lien or levy
action. The document was in an envelope postmarked March 15,
2003. Respondent subsequently filed a motion to dismiss for lack
of jurisdiction.
Discussion
Section 6330 establishes the procedures for administrative
and judicial review of actions to collect by levy. Section
6330(a) provides that no levy may be made on any property or
right to property of any person unless the Secretary has notified
such person in writing of the right to a hearing before the levy
is made.
If a hearing is requested, it is held by the Internal
Revenue Service Office of Appeals. Sec. 6330(b). Following the
hearing, the Appeals officer will issue a written determination
setting forth his findings and decisions. Sec. 301.6330-
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