- 3 - in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(1) (2000). Background2 On August 26, 2003, respondent issued to petitioner separate Final Notices of Intent to Levy and Notice of Your Right to a Hearing with regard to his unpaid Federal income taxes for the taxable years 1985 to 1995 and for the taxable years 1996 to 1999. Petitioner submitted to respondent timely requests for a hearing under section 6330. On March 3, 2004, petitioner filed a bankruptcy petition under chapter 7 of the Bankruptcy Code with the U.S. Bankruptcy Court for the District of Nevada. By letter dated April 12, 2004, Christopher Gellner (Mr. Gellner), petitioner’s bankruptcy attorney, informed Appeals Officer Anthony Aguiar that petitioner had filed the above- referenced bankruptcy petition and that petitioner was not in need of, and desired to withdraw, his request for a section 6330 hearing. On April 14, 2004, Appeals Officer Aguiar sent to Mr. Gellner a Form 12256 (Withdrawal of Request for Collection Due Process Hearing). However, by letter dated May 5, 2004, Robert Alan Jones (Mr. Jones), petitioner’s tax attorney, informed Appeals Officer 2The record establishes and/or the parties do not dispute the following background facts.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011