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those tax liabilities. The Court granted respondent’s motion to
remand.
On August 10, 2005, respondent’s Appeals Office issued to
petitioner a “SUPPLEMENTAL NOTICE OF DETERMINATION CONCERNING
COLLECTION ACTION(S) UNDER SECTION 6320 and/or 6330” in which
respondent’s Appeals officer sustained the determination made in
the notices of deficiency issued to petitioner with respect to
petitioner’s income tax for the years 1990 through 1993.
In his request for an administrative hearing and the
amendment thereto with respect to the filing of the lien,
petitioner did not raise any collection alternatives. Petitioner
asserted that respondent did not mail notice and demand for
payment to petitioner’s last known address, that the Form 5213
which he filed was invalid because it was not submitted to
respondent within 60 days of receipt by petitioner, and therefore
that the period of limitations had expired for the years 1990 and
1991.
In the notice of determination, respondent’s Appeals officer
determined that notice and demand for payment had been mailed to
petitioner’s last known address because the notice had been
mailed to the address on petitioner’s most recently filed Federal
income tax return.
Respondent’s Appeals officer determined that petitioner
submitted the Form 5213 to respondent more than 60 days following
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Last modified: November 10, 2007