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proposed levy upon his property.15 Nevertheless, as previously
discussed, we have held that the final notice of
intent to levy, issued April 22, 2003, was invalid because
respondent did not send it to petitioner’s last known address.16
D. Conclusion
Respondent’s final determination sustaining the filing of
the notice of Federal tax lien is not sustained insofar as it
relates to petitioner’s 1995 tax year.
15 Petitioner’s original petition, filed Apr. 5, 2005,
broadly challenges respondent’s assessment of his 1995 income tax
and respondent’s accounting for his payments on his 1995 and 1999
account but does not expressly mention either the notice of
determination regarding the Federal tax lien or the decision
letter with respect to the levy. The petition as originally
filed makes no express reference to sec. 6320 or 6330 or any
other statutory basis for this Court’s jurisdiction. Contrary to
Rule 331(b)(8), the petition as originally filed includes no copy
of the notice of determination. At the commencement of the
trial, petitioner amended his petition to assert that he had
requested IRS Appeals Office consideration “in response to a
Notice of Federal Tax lien Filing and Your Right to a Hearing
Under IRS 6320 regarding alleged liabilities for 1995 and 1999”,
and that on Mar. 8, 2005, respondent had issued the notice of
determination concerning the filing of the Federal tax lien.
Attached to the petition thus amended is a copy of said notice of
determination. In his opening brief and reply brief, petitioner
states identically: “This Tax Court proceeding is an appeal from
a CDP Hearing that Petitioner requested in response to a Notice
of Federal Tax Lien Filing issued by Respondent for an alleged
1995 income tax assessment.”
16 If petitioner had properly placed in issue any challenge
to the equivalent hearing decision letter, our holding as to the
invalidity of the final notice of intent to levy would have been
relevant in deciding the proper basis for dismissal of this
issue. See Kennedy v. Commissioner, 116 T.C. 255, 260-261
(2001); Buffano v. Commissioner, T.C. Memo. 2007-32.
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