Sarrell v. Comm'r
United States Tax Court
On Mar. 30, 2001, R mailed to P a Notice Of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 regarding P's tax liability for 1995. The notice of determination was mailed to P at an address in Israel. On May 7, 2001, the Court received and filed a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). The petition arrived at the Court in a properly addressed envelope bearing a postmark indicating that it was mailed from Israel.
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On Mar. 30, 2001, R mailed to P a Notice Of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 regarding P's tax liability for 1995. The notice of determination was mailed to P at an address in Israel. On May 7, 2001, the Court received and filed a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). The petition arrived at the Court in a properly addressed envelope bearing a postmark indicating that it was mailed from Israel. R moved to dismiss the petition for lack of jurisdiction on the ground that the petition was not filed within the 30-day…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Armen, Special Trial Judge: This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the 30-day period prescribed in section 6330(d)(1)(A). As explained below, we shall grant respondent’s motion to dismiss.
Backgr…
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