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On August 19, 2004, respondent sent to petitioner a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
because petitioner failed to pay his outstanding 2001 tax
liability. The notice informed petitioner that respondent
intended to levy to collect the unpaid liability for the 2001
taxable year. The notice also stated that petitioner could
“Appeal the intended levy on your property by requesting a
Collection Due Process hearing within 30 days from the date of
this letter.”
On September 7, 2004, petitioner timely filed a Form 12153,
Request for a Collection Due Process Hearing. Before
respondent’s Appeals officer and petitioner held a section 6330
hearing, the Court scheduled petitioner’s case in docket No.
5812-04S for trial on February 14, 2005. On December 2, 2004,
respondent’s settlement officer conducted a section 6330 hearing
with petitioner and discussed collection alternatives. Although
respondent’s settlement officer researched petitioner’s tax
records and tentatively concluded that petitioner had not acted
on the notice, he elected to postpone his determination until the
Court reached a decision.
Respondent subsequently filed a motion to dismiss for lack
of jurisdiction in docket No. 5812-04S. On March 1, 2005, the
Court granted respondent’s motion to dismiss because petitioner
failed to file the petition in that case within the time
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Last modified: May 25, 2011