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On March 11, 2001, respondent mailed petitioner IRS Letter
1058, Final Notice of Intent to Levy and Notice of Your Right to
a Hearing, stating that respondent intended to levy upon
petitioner’s assets to collect petitioner’s 1994 and 1995 tax
liabilities. On March 29, 2001, petitioner filed Form 12153,
Request for a Due Process Hearing, at the Andover Internal
Revenue Service Center. In his request, petitioner alleged:
(1) Respondent had not sent petitioner a notice of deficiency via
certified or registered mail before the expiration of the 3-year
period of limitations; (2) petitioner had not received notice of
his rights as required by law; (3) petitioner had not been given
an opportunity to appeal the assessed deficiency; and (4)
respondent had no proof that petitioner received the notice of
deficiency.
On June 27, 2002, respondent’s Settlement Officers Charlette
Jacobi and Howard Smith held a hearing which petitioner attended.
At the hearing petitioner claimed that he never received a notice
of deficiency and that the assessments, therefore, were not
valid. Petitioner did not submit any documents at the hearing
and offered no collection alternatives to respondent for
collecting the subject tax liabilities.
Settlement Officer Jacobi examined respondent’s computer
records and audit files and determined that the assessments of
petitioner’s 1994 and 1995 tax liabilities were timely and valid.
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Last modified: May 25, 2011