Offiler v. Commissioner
United States Tax Court
On Feb. 1, 1999, R mailed to P a Final Notice-Notice of Intent to Levy and Notice of Your Right to a Hearing, as required by sec. 6330, I.R.C. The notice pertained to P's unpaid income tax liabilities for 1994 and 1995. Sec. 6330(a), I.R.C., requires only one such notice for the tax period for which R is attempting to collect tax. Under sec. 6330, I.R.C., P had 30 days in which to request a hearing before the IRS Office of Appeals.
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On Feb. 1, 1999, R mailed to P a Final Notice-Notice of Intent to Levy and Notice of Your Right to a Hearing, as required by sec. 6330, I.R.C. The notice pertained to P's unpaid income tax liabilities for 1994 and 1995. Sec. 6330(a), I.R.C., requires only one such notice for the tax period for which R is attempting to collect tax. Under sec. 6330, I.R.C., P had 30 days in which to request a hearing before the IRS Office of Appeals. P did not request a hearing within 30 days of Feb. 1, 1999. Had a timely request for hearing been made, sec. 6330(c), I.R.C., provides for a hearing and…
1Opinion of the Court
OPINION
RUWE, Judge:
The petition in this case is based on respondent’s alleged failure to hold a meaningful collection due process hearing as required by section 6330.1 Respondent moved to dismiss for lack of jurisdiction on the grounds that petitioner did not make a timely request for a collection due process hearing by the Internal Revenue Service, Office of Appeals (Appeals), and therefore respondent was not required to, and did not, hold a hearing or issue a notice of determination which is a prerequisite to our jurisdiction under section 6330(d). At the time the petition was filed,…
2Cases cited4 opinions
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