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Background
On November 17, 2006, petitioner filed an imperfect
petition, along with a motion to restrain assessment or
collection, seeking to enjoin the Internal Revenue Service (IRS)
from levying upon petitioner’s property.1 When he filed his
petition, petitioner resided in Rhode Island.
Pursuant to the Court’s order dated November 17, 2006, on
December 1, 2006, petitioner filed an amended petition. In his
amended petition, petitioner alleged that on October 9, 2006, the
IRS had issued a notice that it was proceeding with a levy with
respect to his 2002 income tax; a copy of the notice accompanied
the amended petition. By way of assignment of error, the amended
petition alleged that petitioner had never received any final
notice of intent to levy and notice of his right to a hearing, as
required under sections 6330 and 6331, and had never received any
other request or demand for payment from respondent.2
Respondent filed an objection to petitioner’s motion to
restrain assessment or collection and concurrently moved to
dismiss this case for lack of jurisdiction. As grounds for his
motion, respondent stated that no notice of determination under
section 6320 or 6330 was sent to petitioner and that respondent
1 The envelope containing the imperfect petition bears a
postmark of Nov. 16, 2006.
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended.
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Last modified: November 10, 2007