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Decision Letters I and II both stated in part: “Your due
process hearing request was not filed within the time prescribed
under Section 6320 and/or 6330. However, you received a hearing
equivalent to a due process hearing except that there is no right
to dispute a decision by the Appeals Office in court under IRC
Sections 6320 and/or 6330.”
Petitioner filed a motion for partial summary judgment as to
tax year 1995. Respondent filed an objection to petitioner’s
motion for partial summary judgment as to tax year 1995.
Respondent filed a motion to dismiss for lack of
jurisdiction in both of these consolidated cases. Petitioners
filed objections to respondent’s motions to dismiss. In docket
No. 12212-04L, respondent filed first and second supplements to
the motion to dismiss for lack of jurisdiction. In docket No.
12136-04L, respondent filed a supplement to the motion to dismiss
for lack of jurisdiction. Petitioners filed a supplemental
objection to each motion to dismiss.
The Court held a hearing on petitioner’s motion for partial
summary judgment and respondent’s motions to dismiss for lack of
jurisdiction.
OPINION
The parties dispute whether petitioners are entitled to a
collection hearing. Respondent argues that this Court should
dismiss the case for lack of jurisdiction as petitioners did not
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Last modified: May 25, 2011