-9-
the Eleventh Circuit held as a matter of law that receipt of a
notice of deficiency with only 8 days remaining in the filing
period was insufficient to permit the timely filing of a
petition. Sicker v. Commissioner, 815 F.2d 1400 (11th Cir.
1987).
In this case, petitioners received the notice of deficiency
with 12 days remaining to petition this Court. Petitioners did
not deliberately avoid receipt of the notice. In fact, upon
realizing that they did not receive it, petitioners asked
respondent’s examiner to fax it to them immediately. Since
petitioners received the notice of intent to levy, Ms. Kuykendall
has diligently sought to dispute the underlying tax liability by
requesting a section 6330 hearing and providing respondent’s
Appeals officer documentation supporting the disallowed
deductions.
Applying the standards set forth in Mulvania v.
Commissioner, supra, and Looper v. Commissioner, supra, to
section 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs., we hold
that 12 days was insufficient time for petitioners to petition
this Court for redetermination of the notice of deficiency.
Therefore, petitioners were entitled to challenge the existence
or the amount of the underlying tax liability during their
section 6330 hearing.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: November 10, 2007