127 T.C. No. 4
UNITED STATES TAX COURT
ANTHONY AND LENA C. ANDRE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2681-04L. Filed August 28, 2006.
R issued P a notice of federal tax lien for the taxable
years 1996-2000. P then requested a CDP hearing to review R’s
proposed collection action for the years 1990-2000. R
subsequently issued P a notice of intent to levy for the taxable
years 1990-1994. R then issued a notice of determination
sustaining the proposed collection action, and P timely filed a
petition for review. R then moved to dismiss the petition for
taxable years 1990-1994.
Held, under sec. 6330(a)(3)(B), a taxpayer has the right “to
request a hearing during the 30-day period” before the day of the
first levy for a particular tax period, and premature requests
for a CDP hearing cannot lead to a valid notice of determination
and jurisdiction in this Court under sec. 6330(d).
Timothy Tierney, for petitioners.
Hieu Nguyen, for respondent.
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