Weiss v. Comm'r

CHARLES J. WEISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Weiss v. Comm'r

Docket No. 13643-11L

United States Tax Court

147 T.C. 179; 2016 U.S. Tax Ct. LEXIS 22; 147 T.C. No. 6;

August 17, 2016, Filed

An appropriate decision will be entered.

In an effort to collect P's unpaid tax liabilities, R prepared for P a Final Notice of Intent to Levy and Your Right to a Hearing (levy notice). R attempted to hand-deliver the levy notice during a field call on February 11 but was deterred by P's dog. Two days later R initiated the mailing of the levy notice by certified mail to P's last known…