124 T.C. No. 11 UNITED STATES TAX COURT KEVIN P. BURKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17684-03L. Filed April 12, 2005. R issued to P statutory notices of deficiency for 1993, 1994, 1995, 1996, and 1997. P filed with the Court a petition for redetermination at docket No. 13410-00. By Order and Order of Dismissal and Decision entered Apr. 10, 2002, the Court dismissed the case on the ground P failed properly to prosecute the case. In addition, the Court imposed a penalty on P pursuant to sec. 6673(a), I.R.C. The Court’s Decision was affirmed on appeal and became final. R issued to P a Final Notice of Intent to Levy and Notice of Your Right to Hearing and a Notice of Federal Tax Lien Filing and Your Right to a Hearing with regard to his unpaid taxes for 1993 to 1997. P submitted to R a request for an administrative hearing, and R subsequently issued to P a Notice of Determination Concerning Collection Action(s). P filed with the Court a Petition for Lien or Levy Action Under Section 6320 and/or 6330.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011