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Failure to provide a taxpayer with notice of the filing of an
NFTL will serve as a basis for dismissal. Kennedy v.
Commissioner, T.C. Memo. 2008-33.
Respondent argues that petitioner is a nominee, transferee,
and/or alter ego of Margarette McMahan and has not received a
determination sufficient to invoke this Court’s jurisdiction.
Petitioner argues that under State law both petitioner and
Ms. McMahan are one and the same and that if we treat petitioner
and Ms. McMahan as one under State law, then there is no alter
ego or nominee, and Ms. McMahan as the taxpayer liable for the
tax due is entitled to a section 6320 hearing.
Neither petitioner nor respondent has stated whether a
notice was sent to Ms. McMahan as the individual liable for the
taxes that gave rise to the NFTL. Although a dismissal for lack
of jurisdiction may be based on failure to provide notice of the
filing of an NFTL, Kennedy v. Commissioner, supra, we decline to
address petitioner’s arguments. The issue of whether Ms. McMahan
is entitled to a section 6320 hearing is not properly before this
Court, as it is not relevant to the issue of whether we have
jurisdiction to hear petitioner’s appeal of the Collection
Appeals Program’s closing letter.
We lack jurisdiction to review the filing of the NFTL
because petitioner, as Ms. McMahan’s nominee, transferee, and/or
alter ego, has not received a determination based on a section
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Last modified: March 27, 2008