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Petitioner has neither admitted nor denied that he ever
received the notice. Petitioner did not file a petition for
redetermination with the Tax Court. See sec. 6213(a).
On November 17, 2005, respondent assessed the
determined deficiency of $6,419 “per default of 90 day
letter,” the addition to tax for failure to file under
section 6651(a)(1) in the lesser amount of $1,372.95, and
the addition to tax for failure to pay estimated tax under
section 6654(a) in the lesser amount of $976.
Respondent issued a Final Notice, Notice of Intent to
Levy and Notice of Your Right to a Hearing (which petitioner
admitted he did receive) on July 12, 2004. On July 26,
2004, petitioner sent to respondent a Form 12153, Request
for a Collection Due Process Hearing (CDP hearing). The CDP
hearing was held on March 21, 2005.
At the CDP hearing, petitioner restated all of his
previous arguments that his income was not taxable according
to his interpretation of the Internal Revenue Code and other
materials. No alternative collections options were
discussed at the hearing.
Respondent sent to petitioner a Notice of Determination
on April 27, 2005. Petitioner filed his petition with this
Court on May 5, 2005. Respondent filed his motion for
summary judgment, and the motion was heard at the Court’s
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Last modified: May 25, 2011