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file a timely hearing request in response to the first Notice of
Federal Tax Lien filed for tax year 1995 or 1996. Petitioners
argue that they did not receive the November 7, 2000, or the
April 24, 2002, notices, that the first notice regarding their
1995 and 1996 liabilities that they received was in November
2003, and they requested a hearing in response to that notice.
I. Last Known Address
Sections 6320(a) and 6330(a) provide in pertinent part that
the Secretary shall notify a person in writing of his or her
right to an Appeals Office hearing regarding the Secretary’s
filing of a notice of lien under section 6323 or the Secretary’s
intent to levy, respectively, by mailing the notice required by
section 6320(a) or section 6330(a), as the case may be, by
certified or registered mail to such person at his or her last
known address. The regulations under sections 6320 and 6330
reference section 301.6212-2, Proced. & Admin. Regs., to define
“last known address”. Secs. 301.6320-1(a)(1), 301.6330-1(a)(1),
Proced. & Admin. Regs. Under section 6212, in general, the
Commissioner is entitled to treat the address on a taxpayer’s
most recent tax return as the taxpayer’s last known address,
unless the taxpayer has given “clear and concise notification of
a different address.” Orum v. Commissioner, 123 T.C. 1, 8
(2004), affd. 412 F.3d 819 (7th Cir. 2005).
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Last modified: May 25, 2011