Andre v. Comm'r
United States Tax Court
R issued P a notice of federal tax lien for the taxable years 1996-2000. P then requested a CDP hearing to review R's proposed collection action for the years 1990-2000. R subsequently issued P a notice of intent to levy for the taxable years 1990-1994. R then issued a notice of determination sustaining the proposed collection action, and P timely filed a petition for review.
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R issued P a notice of federal tax lien for the taxable years 1996-2000. P then requested a CDP hearing to review R's proposed collection action for the years 1990-2000. R subsequently issued P a notice of intent to levy for the taxable years 1990-1994. R then issued a notice of determination sustaining the proposed collection action, and P timely filed a petition for review. R then moved to dismiss the petition for taxable years 1990-1994. Held, under sec. 6330(a)(3)(B), a taxpayer has the right "to request a hearing during the 30-day period" before the day of the first levy for a particular…
1Opinion of the Court
OPINION
Holmes, Judge:
A taxpayer who gets a notice telling him that the IRS is about to levy on his property has 30 days to ask for a collection due process (CDP) hearing. If his request is late, we know what happens — he gets no CDP hearing. But what if his request is early?
This is the novel question raised by this motion to dismiss.
Background
On September 28, 2001, the Commissioner sent Anthony and Lena Andre a notice that the IRS had filed a federal tax lien on their property to collect unpaid taxes from 1996 through 2000. In keeping with the IRS’s standard procedure, the notice included a…
2Cases cited7 opinions
- Firstier Mortgage Co. v. Investors Mortgage InsuranceSupreme Court of the United States · 1991
- Craig v. Comm'rUnited States Tax Court · 2002
- Offiler v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
- MOORHOUS v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Weiss v. Comm'rUnited States Tax Court · 2016
- Kraft v. CommissionerUnited States Tax Court · 2014
- Newsome v. Comm'rUnited States Tax Court · 2007
- Mays v. Comm'rUnited States Tax Court · 2006
- Andre v. Comm'rUnited States Tax Court · 2006
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