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6330(d)(1)1 to review respondent’s decision to proceed with a
levy action to collect petitioner’s unpaid tax liability for
2001. Petitioner filed a response in opposition to the motion.
Background
Petitioner resided in Newark, California, when the petition
in this case was filed.
Petitioner failed to file a Federal income tax return for
2001. As a result, on October 20, 2003, respondent prepared a
substitute return under section 6020(b). Based on petitioner’s
substitute return, respondent determined a deficiency for 2001,
and on July 5, 2004, respondent assessed additional tax,
interest, and penalties owed by petitioner.
Respondent attempted unsuccessfully to collect petitioner’s
unpaid 2001 tax liability. On October 23, 2004, respondent
mailed to petitioner a Letter 1058, Final Notice of Intent to
Levy and Your Right to Request a Hearing Under Section 6330
(final notice). On January 24, 2005, the final notice was
returned to respondent as undeliverable. On April 10, 2005,
respondent received from petitioner a Form 12153, Request for a
Collection Due Process Hearing (section 6330 hearing request).
The Internal Revenue Service Appeals Office (Appeals Office)
determined that petitioner’s section 6330 hearing request was not
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007