- 9 -
(reaching the same conclusion in a levy case). Congress further
specified in the conference report for the Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
112 Stat. 685, that the right to a hearing “applies only after
the first Notice of Lien with regard to each tax liability is
filed.” H. Conf. Rept. 105-599, at 265 (1998), 1998-3 C.B. 747,
1019.
On November 7, 2000, and April 24, 2002, respondent sent
petitioners notices of Federal tax liens at their last known
address. Petitioners did not request a hearing within the 30-day
filing period required by section 6320(a)(3).
Under the circumstances, respondent was not obliged to
conduct a collection hearing pursuant to sections 6320 and 6330.
Orum v. Commissioner, supra at 11. In place of the collection
hearing, the Appeals Office granted petitioners an equivalent
hearing for 1995 and 1996. Thereafter, the Appeals Office issued
decision letters to petitioners stating that the proposed
collection actions were sustained. The decision letters do not
constitute notices of determination under sections 6320(c) and
6330(d)(1), which would provide a basis for petitioners to invoke
the Court’s jurisdiction for 1995 and 1996. See Moorhous v.
4(...continued)
filing of a NFTL on or after January 19, 1999, with respect to an
unpaid tax.
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