- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011