- 22 -
the 1998 collection notice issued to petitioner and Mr. Barrera
on July 24, 2000, was a collection due process notice issued
under section 6330, and it thus constituted a “collection
activity” for taxable year 1998. Because petitioner filed her
request for relief on September 13, 2002, approximately 26 months
after this first collection activity for taxable year 1998,
respondent contends that petitioner’s request is untimely and she
does not qualify for relief with respect to taxable year 1998.
We agree with respondent that a section 6330 notice, which
is a notice sent providing a taxpayer notice of the
Commissioner’s intent to levy and of the taxpayer’s right to a
section 6330 collection due process hearing, constitutes a
“collection activity” for purposes of section 6015. See sec.
1.6015-5(b)(2)(i) and (ii), Income Tax Regs. Under the Internal
Revenue Service Restructuring and Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, sec. 3501(b), 112 Stat. 770, the Commissioner
must include in such collection-related notices a description of
a taxpayer’s right to relief under section 6015. The 1998
collection notice sent to petitioner and Mr. Barrera was not in
respondent’s administrative record and was not presented as
evidence at trial. There is no evidence that the 1998 collection
notice informed petitioner of her right to apply for relief under
section 6015, as required by RRA 1998 sec. 3501(b). See McGee v.
Commissioner, 123 T.C. 314, 317-319 (2004); see also Nelson v.
Page: Previous 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Next
Last modified: November 10, 2007