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submitted timely under section 6330(a)(3)(B) because petitioner
failed to file the request within 30 days after the date of the
final notice. Consequently, the Appeals Office held an
“equivalent hearing” under section 301.6330-1(i), Proced. &
Admin. Regs., instead of a regular section 6330 hearing, and on
September 1, 2005, the Appeals Office issued to petitioner a
Decision Letter Concerning Equivalent Hearing Under Section 6320
and/or 6330 of the Internal Revenue Code (decision letter). In
the decision letter, the Appeals officer found that all legal and
administrative requirements had been met, petitioner had not
proposed an acceptable collection alternative and had not
cooperated with the collection of tax, and the Commissioner could
proceed with the levy action to collect petitioner’s unpaid tax
liability for 2001.
On September 26, 2005, the petition in this case was filed.2
On June 15, 2006, petitioner filed an amended petition in which
he argued, among other things, that respondent improperly denied
him a valid section 6330 hearing.
2 Petitioner’s original petition did not conform to the
Rules of this Court, and petitioner was ordered to file a
properly amended petition on or before Nov. 14, 2005. Petitioner
received two extensions to file an amended petition but did not
file an amended petition within the prescribed time limits. On
Mar. 30, 2006, petitioner’s case was dismissed for lack of
jurisdiction. On June 13, 2006, petitioner’s motion to file
motion to vacate order of dismissal for lack of jurisdiction was
filed. Petitioner’s motion was granted on June 15, 2006, and his
motion to vacate the order dismissing his case for lack of
jurisdiction was filed and granted on that date.
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Last modified: November 10, 2007