- 6 -
petitioner's Appeals request as a claim for abatement,4 the
Appeals Office denied it and advised petitioner that he could
pursue the matter further by filing suit in the U.S. District
Court or the U.S. Court of Federal Claims.5 The Appeals Office
response was signed by Timothy I. Gukich as "Appeals Team
Manager".
On June 10, 2004, approximately 21 months after his request
for a hearing under section 6330 and more than 13 months after
denying his Appeals request, the Appeals Office sent a letter to
petitioner offering him the opportunity to schedule a section
6330 hearing. In accordance with petitioner's request, a hearing
was conducted via telephone by Settlement Officer Gwenda Dumas on
August 31 and October 5, 2004. Petitioner was not allowed to
raise challenges to the underlying tax liability during the
hearing. Respondent thereupon sent petitioner a "Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330", with a Letter 3193 attached, dated October 15,
2004. The notice of determination was signed by Timothy I.
Gukich, "Appeals Team Manager", and concluded that it would be
4 The parties have stipulated that petitioner did not file a
Form 1040X, Amended U.S. Individual Income Tax Return, for 2000.
5 Insofar as the record discloses, petitioner did not file
suit in either court. However, on Mar. 22, 2004, petitioner
filed a petition for redetermination of a deficiency with this
Court. Petitioner's case arising from that petition was
dismissed for lack of jurisdiction on May 25, 2004.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007