-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 NextLast modified: November 10, 2007