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Id.
The problem for the Mayses is that they had already been
sent CDP Notices that warned them of NFTLs for 2000 and 2002 back
on August 20, 2003. This was well before November 2, 2003, when
they requested a CDP hearing on the NILs. The regulation
dictates the result:
Where the taxpayer previously received a CDP
Notice under section 6320 [i.e., a NFTL] with
respect to the same tax and tax period and
did not request a CDP hearing with respect to
that earlier CDP Notice, the taxpayer already
had an opportunity to dispute the existence
or amount of the underlying tax liability.
Sec. 301.6330-1(e)(3), A-E7, Proced. & Admin. Regs. By not
timely requesting a CDP hearing after receiving the NFTLs for
2000 and 2002, they lost their right to challenge their tax
liability for those years after receiving the NILs.
An appropriate order in favor
of respondent will be entered.
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Last modified: May 25, 2011