Anthony and Lena C. Andre - Page 6

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          NIL must be mailed “not less than 30 days before the date of the            
          first levy with respect to the amount of the unpaid tax for the             
          taxable period.”  The same section then says that the NIL must              
          notify the taxpayer of his right “to request a hearing during the           
          30-day period under paragraph (2).”  Sec. 6330(a)(3)(B) (emphasis           
          added).                                                                     
               The use of the word “during” strongly suggests that a                  
          premature request for a CDP hearing is not valid.  This                     
          suggestion is strengthened when one considers the regulations.              
          No fewer than four times, they state or imply that there is a               
          definite window within which a taxpayer has to ask for his                  
          hearing:                                                                    
               !    “The taxpayer must request the CDP hearing within the             
                    30-day period commencing on the day after the date of             
                    the CDP Notice [i.e., either the NIL or NFTL].”                   
                    Sec. 301.6330-1(b)(1), Proced. & Admin. Regs.;                    
               !    “[T]he CDP hearing must be requested during the 30-day            
                    period that commences the day after the date of the CDP           
                    Notice.”  Sec. 301.6330-1(c)(1), Proced. & Admin.                 
                    Regs.;                                                            
               !    “A taxpayer must submit a written request for a CDP               
                    hearing within the 30-day period commencing the day               
                    after the date of the CDP Notice issued under section             
                    6330.”  Sec. 301.6330-1(b)(1), Proced. & Admin. Regs.;            
                    and                                                               
               !    Sec. 301.6330-1(c)(3), Example (1), Proced. & Admin.              
                    Regs. (the same).                                                 
               In the face of seemingly plain statutory language and even             
          plainer regulations, the Andres’ position does not look very                
          strong.  But they can point to similar areas of law where                   





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