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6330 of the Internal Revenue Code (Decision Letter).1 The issue
for decision is whether the Court lacks jurisdiction under
sections 6320 and 6330 with regard to the years in issue.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Loma Linda, California.
I. 1995
On April 15, 1999, respondent sent petitioner a notice of
deficiency addressed to petitioner at his last known address,
11767 Knightsbridge Place, Loma Linda, CA 92354, determining
petitioner owed an income tax deficiency of $185,480 and a
penalty under section 6662(a) in the amount of $37,096 for the
1995 tax year. Petitioner did not respond to the notice of
deficiency by petitioning the Tax Court within 90 days from
April 15, 1999.
On August 30, 1999, respondent assessed the additional 1995
tax liability, along with penalties and interest, and mailed
notice and demand to petitioner at his last known address. On
March 1, 2000, respondent issued to petitioner a Notice of
Federal Tax Lien Filing and Your Right to a Hearing Under IRC
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
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