129 T.C. No. 9
UNITED STATES TAX COURT
ALAN LEE AND DEBI MARIE KUYKENDALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16232-06L. Filed September 25, 2007.
R mailed a notice of deficiency to Ps’ last known
address, but Ps did not receive it because they had
moved. During a subsequent examination of their 2000
return, Ps were informed that a notice of deficiency
for 1999 had been sent to them. At Ps’ request, the
examiner faxed a copy of the 1999 notice of deficiency
to them that day, when only 12 days remained in the 90-
day period within which to petition this Court. Ps did
not petition this Court. R then issued a final notice
of intent to levy with respect to 1999. In response,
Ps requested a sec. 6330, I.R.C., hearing. R’s Appeals
Office determined that Ps had an opportunity to
petition this Court for review, and therefore they
could not contest the underlying tax liability. Ps now
seek to challenge the underlying tax liability before
this Court.
Held: Under sec. 301.6330-1(e)(3), Q&A-E2,
Proced. & Admin. Regs., 12 days was insufficient time
to allow Ps to petition this Court for redetermination
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Last modified: November 10, 2007