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(notice of determination) for the lien filed August 12, 2002.
The notice of determination stated that, because petitioner had a
prior opportunity to dispute his underlying tax liabilities for
the years 1990 through 1993, he was precluded from contesting
those liabilities in the hearing for the lien filing. The
Greensboro office also issued to petitioner a “DECISION LETTER
CONCERNING EQUIVALENT HEARING UNDER SECTION 6320 and/or 6330
of the Internal Revenue Code” for the notice of levy dated
December 29, 2000.
On May 27, 2003, petitioner filed the petition and attached
to it the decision letter and the notice of determination.
On April 28, 2004, respondent filed a motion to dismiss for
lack of jurisdiction on the ground that no notice of
determination under section 6330 was sent to petitioner for the
years 1990 through 1993. On January 13, 2005, this Court granted
respondent’s motion to dismiss on the ground that the levy notice
sent to petitioner on December 29, 2000, was not sent to
petitioner’s last known address and was invalid and that no
notice of determination was sent to petitioner for the levy
notice dated December 29, 2000. On March 30, 2005, respondent
filed a motion to remand this case to respondent’s Appeals Office
for consideration of the underlying tax liabilities and the
issuance of a supplemental notice of determination addressing
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