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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 with
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Last modified: May 25, 2011