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OPINION
HOLMES, Judge: A taxpayer who gets a notice telling him
that the IRS is about to levy on his property has thirty days to
ask for a collection due process (CDP) hearing. If his request
is late, we know what happens--he gets no CDP hearing. But what
if his request is early?
This is the novel question raised by this motion to dismiss.
Background
On September 28, 2001, the Commissioner sent Anthony and
Lena Andre a notice that the IRS had filed a federal tax lien on
their property to collect unpaid taxes from 1996 through 2000.
In keeping with the IRS’s standard procedure, the notice included
a form for the Andres to fill out and return if they wanted a
hearing to discuss the lien. The Andres filled out the form, but
in the space marked “Taxable Period(s)” wrote down “1990-2000.”
They also checked a box on the form stating that they disagreed
with the IRS’s “notice of levy.” Because the IRS had sent them
only a notice of federal tax lien, the IRS reacted by sending out
a form letter on October 5, telling them they had checked the
wrong box, and including another blank CDP Hearing request form.
The Andres filled in that form, and this time checked the “lien”
box, but they again filled in “1990-2000" in the “Taxable
Period(s)” space. They mailed it on October 12.
On December 13, 2001, the Commissioner sent the Andres
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Last modified: May 25, 2011