- 4 - Internal Revenue Service DP S-661A P.O. Box 1064 Bensalem, PA 19020 You must request your hearing by 03/20/2006. We’ll issue a Certificate of Release of the Federal Tax Lien within 30 days after you pay the full amount owed. Petitioners received the lien notice. However, they did not file with respondent a Form 12153, Request for a Collection Due Process Hearing, or a written equivalent. Rather, petitioners filed with this Court on March 3, 2006, a petition disagreeing “with the determination contained in the notice issued by the Internal Revenue Service for the year(s) or period(s) 1995, 1998, 2002, [and] 2003, as set forth in such notice dated 2/16/2006”.3 As an exhibit to the petition, petitioners attached a copy of the lien notice, as well as a copy of the notice of Federal tax lien filed with the Campbell County Clerk in Gillette, Wyoming. By notice dated January 19, 2007, this case was calendared for trial at the Court’s trial session scheduled for June 22, 2007, in Cheyenne, Wyoming. On February 26, 2007, respondent filed a Certificate of Release of Federal Tax Lien with the Campbell County Clerk in Gillette, Wyoming. The certificate of release recites that petitioners have satisfied the taxes and all statutory additions 3 The petition arrived at the Court by Priority Mail in an envelope bearing a U.S. Postal Service postmark dated Feb. 27, 2006.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007