Alan Lee and Debi Marie Kuykendall - Page 1

                                   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