Daniel Richard Buczek v. Commissioner

143 T.C. No. 16

UNITED STATES TAX COURT DANIEL RICHARD BUCZEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8512-14L. Filed October 6, 2014. P timely filed a Form 12153, Request for a Collection Due Process or Equivalent Hearing, with attachments, in response to a final notice of intent to levy to collect P’s unpaid income tax liability for 2009. P did not raise any issues specified in I.R.C. sec. 6330(c)(2) or make any allegations that reasonably indicated he was raising such an issue. The Appeals Office sent P a letter stating that, pursuant to I.R.C. sec. 6330(g),…