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August 30, 2002, the Appeals officer informed petitioner that the
underlying tax liability could not be challenged at the 2002
hearing because petitioner had a prior opportunity to dispute the
liability. In a letter dated September 5, 2002, the Appeals
officer enclosed a copy of the notice of deficiency and
reiterated that petitioner could not, at the 2002 hearing,
challenge the underlying liability. Petitioner failed to appear
at the hearing and did not attempt to schedule another hearing.
As a result, on June 9, 2003, respondent issued petitioner a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 (2003 notice of determination).
The 2003 notice of determination stated that the underlying
liability “cannot be considered under this process” and “if you
want to dispute this determination in court, you must file a
petition with the United States Tax Court for a redetermination
within 30 days from the date of this letter.” Petitioner did not
file a petition with the Court or otherwise dispute respondent’s
2003 notice of determination. Respondent, however, did not
proceed with the proposed collection action.
On September 8, 2004, respondent mailed petitioner a Notice
of Federal Tax Lien Filing and Your Right to a Hearing Under IRC
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Last modified: May 25, 2011