- 13 - 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 onPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007