- 2 - hearing (notice of intent to levy) was sent to his proper address. Because we find that respondent has not issued a valid NFTL or a valid notice of intent to levy, we shall dismiss this case for lack of jurisdiction. Background At the time this petition was filed, petitioner resided at 1101 Kost Road in Alvin, Texas (the Kost Road address). It appears that petitioner has not filed income tax returns since 1996. According to respondent, petitioner’s last known address was RR 4, Box 415, Alvin, Texas 77511 (the Box 415 address). While petitioner did in fact reside at this address at some point, the parties agree that petitioner has not lived there for some time. On July 9, 2001, respondent’s Collection Branch sent a Letter 2797 addressed to petitioner at the Kost Road address. The Letter 2797 asked petitioner to verify that the Kost Road address was his correct address. Petitioner checked the box indicating that the Kost Road address was in fact his correct address. Petitioner then mailed the completed Letter 2797 back to respondent by certified mail. According to the return receipt, respondent received the completed Letter 2797 on July 19, 2001, in Ogden, Utah. On or about February 16, 2007, respondent issued the NFTL with respect to petitioner’s tax liabilities for the years 1999,Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008