Larry Bruce - Page 13




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          the revenue officer filed the lien on May 12, 2005.  Petitioner’s           
          transcript of account and certified Form 4340, Certificate of               
          Assessments, Payments, and Other Specified Matters, both show the           
          notice of lien as filed on May 13, 2005.                                    
               Regardless of which of the two aforementioned dates, May 12            
          or May 13, was the one on which the lien notice was actually                
          filed, respondent’s mailing of the notice to petitioner on May              
          19, does not give rise to an abuse of discretion.  In cases where           
          notice to the taxpayer was at issue, we have said that proper               
          mailing and receipt were irrelevant when a hearing was timely               
          requested within the prescribed 30-day period that begins to run            
          on the day after the fifth business day following the filing of             
          the notice of lien.  See Call v. Commissioner, T.C. Memo. 2005-             
          289, affd. 99 AFTR 2d 2007-2526, 2007-1 USTC par. 50,492 (9th               
          Cir. 2007); Stein v. Commissioner, T.C. Memo. 2004-124.  In those           
          situations, we viewed the error in a notice as harmless and not             
          resulting in an abuse of discretion that would prevent us from              
          sustaining the lien.  See Call v. Commissioner, supra; Stein v.             
          Commissioner, supra.  The same logic applies to the facts of this           
          case.  Respondent received petitioner’s hearing request on June             
          13, 2005, which falls well within the 30-day period described in            
          section 6320 whether the Notice of Federal Tax Lien was filed on            










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