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issued a decision letter regarding 1996 income taxes on March 31,
2005.
Petitioner filed suit in the U.S. District Court for the
District of New Mexico on November 21, 2003, challenging lien and
levy determinations with respect to income taxes and civil
penalties for 1997, 1998, and 1999 and income tax for 2000.
Petitioner failed to serve the defendant (the United States),
and, after petitioner failed to comply with an order to show
cause, the District Court dismissed his case on November 17,
2004. Petitioner then filed his petition challenging lien and
levy determinations for the aforementioned years and 2001. The
petition was mailed on December 16, 2004, 29 days after the date
of dismissal of the District Court complaint, and was filed on
December 27, 2004.
Discussion
2000 Tax Year
Section 6330 provides for notice of intent to levy on
property before the IRS may proceed with collection. A taxpayer
then has the opportunity for an administrative hearing regarding
the proposed collection action, after which a determination is
made and a notice of determination is issued. Section 6330(d)(1)
(as applicable to this case, see supra note 1) provides that
within 30 days from the date of the determination, a taxpayer may
seek judicial review by either the Tax Court or a “district court
of the United States”, depending upon which court has
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