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address from which petitioner had been evicted in June of 1998) a
notice of deficiency relating to petitioner’s 1996 Federal income
tax liability reflecting the $24,629 tax deficiency. Petitioner
states that she did not receive this notice of deficiency until
years later.
On May 31, 1999, respondent assessed against petitioner the
above $24,629 1996 tax deficiency.
On November 16, 1999, respondent mailed to petitioner (again
at the home address from which petitioner had been evicted in
June of 1998) a section 6330 levy notice relating to the 1996 tax
deficiency that respondent had assessed. On November 29, 1999,
respondent’s levy notice was returned as undeliverable.
On June 17, 2002, respondent mailed to petitioner at
petitioner’s current address, and petitioner received, a second
section 6330 levy notice relating to petitioner’s 1996 assessed
and unpaid $24,629 tax deficiency. In response thereto,
petitioner contacted respondent and requested a copy of
respondent’s notice of deficiency to petitioner for 1996.
At some point in June or July of 2002, respondent remailed
to petitioner, and petitioner received, a copy of respondent’s
above notice of deficiency to petitioner for 1996.
On June 30, 2002, in response to respondent’s June 17, 2002,
second levy notice relating to petitioner’s 1996 unpaid above tax
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