Thomas Butti - Page 4

                                         -4-                                          
          C.   The Section 6330 Hearing                                               
               Respondent issued a Final Notice, Notice of Intent to Levy             
          and Notice of Your Right to a Hearing, on November 8, 2000.  In             
          the Final Notice, respondent stated that petitioner owed                    
          $270,087.60 for 1989, $108,044.26 for 1990, and $5,507.84 for               
          1999.                                                                       
               On December 1, 2000, petitioner sent to respondent a Form              
          12153, Request for a Collection Due Process Hearing.  Petitioner            
          was incarcerated at the Wyoming Correctional Facility at that               
          time.  He attached an explanation in which he said he had not               
          received the notice of deficiency and that he was not liable for            
          tax in the amounts stated in the notice.                                    
               One of respondent’s Appeals officers was assigned to                   
          petitioner’s case on February 12, 2002.  The Appeals officer kept           
          an activity log for the case in which he said:  (1) The case is             
          very complex; (2) petitioner claims that he had no prior                    
          opportunity to contest the underlying liability and he did not              
          receive the notice of deficiency; and (3) the “administrative               
          file indicates that a defaulted * * * [notice of deficiency] is             
          in [the administrative] file”.                                              
               On May 1, 2002, the Appeals officer sent a letter to                   
          petitioner at the Wyoming Correctional Facility stating in part:            
                    We scheduled the conference you requested on this                 
               case for * * * [9:30 a.m., May 21, 2002, at room 1137,                 
               290 Broadway, New York, New York].  Please let me know                 
               within 10 days from the date of this letter whether                    





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011