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On reply brief, petitioner expresses his position on this
issue as follows:
Two Notices of Federal Tax Lien were filed with
the Clark County Recorder in March of 2003, for tax
years 1998 and 1999. Petitioner was not notified of
these filings within five days as required by law, and
Internal Revenue Regulations. Respondent claimed
during the inquisition in Tax Court that notification
was sent to Petitioner. According to normal procedures
such notices are sent Certified Mail and the signed
delivery receipt is retained by the sender. To date,
no such evidence of delivery has been produced by
Respondent. Petitioner was made aware of the filing of
the notices by an on-line credit watch agency and filed
a request for Collection Due Process Hearing on
April 16, 2003. Petitioner did not obtain copies of
the Notices of Federal Tax Lien until October 30, 2004
when Petitioner went to the Clark County Recorder’s
office in person and requested them. * * *
Petitioner attached to his reply brief copies of the notices of
tax lien, prepared and signed by the IRS on March 5, 2003, and a
copy of his order receipt for copies of these notices from the
Clark County Recorder, dated October 30, 2003.
The Forms 4340 show March 7, 2003, as the date of the
Federal tax liens. The notice of determination similarly
references March 7, 2003, as the “Date of CDP Notice” and
March 26, 2003, as the “Date Form 12153 Received”. As previously
noted, petitioner’s Form 12153 was submitted on April 16, 2003,
with a cover letter indicating that he had sent an earlier March
26, 2003, letter pertaining to respondent’s collection
activities, to which he had received no response.
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