- 3 - another notice, this one telling them that the IRS intended to levy on their property to collect their unpaid taxes from 1990- 94. To finish this picture of confusion, the Commissioner then sent the Andres a notice of determination on January 16, 2004. This notice of determination discusses only respondent’s notice of federal tax lien for 1996-2000, but its first and third pages prominently list--under the heading “Tax Periods”--both 1990-94 and 1996-2000. The Andres filed a timely petition in Tax Court. The Commissioner moved to dismiss the case for lack of jurisdiction and to strike as to tax years 1990-95. IRS records show that the Andres don’t owe any tax for 1995, and they do not contest the Commissioner’s motion to dismiss as to that year. But our decision on the other years that the Commissioner seeks to dismiss depends on whether the Andres’ premature request for a CDP hearing for their 1990-94 tax years was valid; and whether the Commissioner’s issuance of a notice of determination that mentions those years cures any defect. Discussion Once the Commissioner assesses a tax, he is allowed to collect any unpaid portion of it by filing liens against, and levying on, a taxpayer’s property. But first (with some exceptions that aren’t present here), he has to notify the taxpayer whose property he wants to take. He does this withPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011