- 5 -
The Court held a hearing on respondent’s motion to dismiss
for lack of jurisdiction. At calendar call, respondent filed an
amendment to motion to dismiss for lack of jurisdiction.
Discussion
I. Decision Letter
Petitioner argues that respondent did not send him the
hearing notice as required by section 6330(a), that the first
collection notice he received was the Final Notice Before Levy on
Social Security Benefits, that he timely filed a hearing request
from the Final Notice Before Levy on Social Security Benefits,
that the decision letter is the functional equivalent of a notice
of determination, and accordingly that the Court has jurisdiction
over this case pursuant to section 6330.
Respondent submitted a document entitled “CDP Certified Mail
System Research” printed from respondent’s “CDP Certified Mail
Web Site” (Web site certified mail document). Respondent
submitted the Web site certified mail document because respondent
initially had difficulty obtaining a hard copy of the certified
mail list. The certified mail list was issued from the Memphis
Service Center, which no longer processes section 6330 cases, and
many section 6330 records issued from the Memphis Service Center
have been placed in storage. Respondent created the Web site
certified mail document by inputting into respondent’s computer
system the information contained in the certified mail list
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011