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deficiency was for taxable year 2000 in the amount of $5,396 and
the section 6662(a) accuracy-related penalty of $1,079.
Petitioners failed to petition this Court with respect to
the notices of deficiency, and respondent, in due course,
assessed the deficiency and the accuracy-related penalty recited
above.
On July 12, 2003, respondent notified petitioners of an
intent to levy with respect to their unpaid tax liability for
2000 and advised them of their right to a hearing under section
6330. On August 7, 2003, respondent notified petitioners of an
intent to file a Federal tax lien and served notice of their
right to a hearing under section 6320.
On September 10, 2003, petitioners filed a timely Form
12153, Request for a Collection Due Process Hearing, under
section 6320; however, the request was untimely with respect to
section 6330.3 In their request, petitioners challenged the
underlying tax deficiency and stated they were “paying too much
on retirement”. Petitioners did not offer any documentation in
3Petitioners filed a Form 12153 with respect to the sec.
6330 levy notice; however, petitioners signed and dated the form
on Sept. 3, 2003. The form was postmarked on Sept. 6, 2003, and
was received by the IRS on Sept. 10, 2003, which fell outside the
30-day statutory requirement. Sec. 6330(a)(3)(B). IRS Appeals
Office, however, afforded petitioners an equivalency hearing and
subsequently denied relief. Because petitioners’ request fell
outside the 30-day period, they are not entitled to judicial
review of the Appeals officer’s determination with respect to the
sec. 6330 notice of intent to levy.
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