-12-
motion as recharacterized because there is no genuine issue as to
any material fact, and a decision may be rendered as a matter of
law.
The undisputed relevant facts establish that petitioners
failed to timely request a section 6330 hearing within the 30-day
period provided by section 6330(a)(2). Sec. 301.6330-1(c)(1),
Proced. & Admin. Regs. Respondent issued the NILs on February 4,
2002. In response to the NILs, petitioners submitted two Forms
12153, Request For a Collection Due Process Hearing, each of
which was postmarked March 14, 2002. Respondent received the
Forms 12153 on March 18, 2002. The Forms 12153 were not mailed
by petitioners or received by respondent within the 30-day period
beginning on February 4, 2002.
Section 6330 requires a taxpayer to timely request a section
6330 hearing. Sec. 6330(a)(3); sec. 301.6330-1(c)(1) and (2),
Q&A-C3, C5-C7, Proced. & Admin. Regs.; see also Craig v.
Commissioner, 119 T.C. at 257; Kennedy v. Commissioner, 116 T.C.
at 262; Offiler v. Commissioner, 114 T.C. at 497. Petitioners
did not do so. Section 6330 does not authorize the Commissioner
to waive the time restrictions imposed therein, nor does it
5(...continued)
(1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v.
Commissioner, 90 T.C. 753, 754 (1988). The moving party bears
the burden of proving that there is no genuine issue of material
fact, and factual inferences will be read in a manner most
favorable to the party opposing summary judgment. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985).
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