T.C. Memo. 2007-7
UNITED STATES TAX COURT
KENNETH N. HEADLEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24891-04L. Filed January 10, 2007.
The Internal Revenue Service (IRS) issued final
notices of intent to levy for a number of taxable
years, but P requested an IRS Appeals Office hearing
(hearing) under sec. 6330, I.R.C., for only one of
these years--2000. Upon P’s failure to participate in
the granted hearing, an IRS Appeals officer made a
determination as provided for in sec. 6330, I.R.C.,
that the IRS could proceed with collection of P’s year
2000 income tax liability. In due course, R issued a
Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330 regarding that action.
P filed a complaint appealing the determination
with the U.S. District Court. The District Court
dismissed the complaint sua sponte after P failed to
serve the defendant (the United States). P then filed
a petition with the Tax Court within 30 days of the
District Court’s dismissal of the Complaint, claiming
that the District Court’s dismissal constituted a
determination by the District Court that the appeal was
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