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predicate for the issuance of a notice of determination is the
issuance of a final notice of intent to levy sent to the taxpayer
at the taxpayer’s last known address. See sec. 6330(a)(2)(C).
Accordingly, in this context, the Court does not have
jurisdiction to hear petitioner’s case, and only the proper basis
for dismissal is to be decided.
Respondent argues that the Court lacks jurisdiction because
petitioner filed his hearing request outside the 30-day time
period permitted by statute; dismissal on this ground would allow
respondent to levy upon petitioner’s property to satisfy his
long-outstanding Federal tax liabilities. On the other hand,
petitioner argues that he never received a valid final notice of
intent to levy; dismissal on that ground would invalidate the
notice of levy. See Kennedy v. Commissioner, supra at 261.
A. Petitioner’s Hearing Request
Taxpayers must submit a written request for an
administrative hearing with respect to a final notice issued
under section 6330 within the 30-day period commencing the day
after the date of the final notice. Sec. 6330(a)(3)(B); sec.
301.6330-1(b)(1), Proced. & Admin. Regs. A taxpayer who makes an
untimely request for a hearing is not entitled to one but rather
receives an “equivalent hearing” instead. See Kennedy v.
Commissioner, supra at 263; sec. 301.6330-1(i)(1), Proced. &
Admin. Regs.
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Last modified: May 25, 2011