- 6 - notice of intent to levy and notice of your right to a hearing (notice of intent to levy) with respect to his taxable years 1991, 1994, 1996, 1998, and 1999. On May 31, 2002, respondent issued to petitioner a notice of Federal tax lien filing and your right to a hearing (notice of tax lien) with respect to those same taxable years. On or about June 27, 2002, in response to the notice of intent to levy and the notice of tax lien, petitioner mailed Form 12153, Request for a Collection Due Process Hearing (Form 12153), and requested a hearing with respondent’s Appeals Office (Appeals Office). The Internal Revenue Service (IRS) received that form on July 1, 2002. Petitioner attached a document to his Form 12153 (petitioner’s attachment to Form 12153) that contained statements, contentions, arguments, and requests that the Court finds to be frivolous and/or groundless.5 The Appeals Office determined that petitioner’s Form 12153 was timely filed with respect to the notice of tax lien but was not timely filed with respect to the notice of intent to levy.6 5Petitioner’s attachment to Form 12153 contained statements, contentions, arguments, and requests that are very similar to the statements, contentions, arguments, and requests contained in the attachments to respective Forms 12153 filed with the IRS by certain other taxpayers who commenced proceedings in the Court. See, e.g., Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v. Commissioner, T.C. Memo. 2003-45. 6As discussed below, respondent now acknowledges that peti- (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011