In Uncategorized on 08/12/2013 at 16:26

If IRS gives you a Letter 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, you have thirty (count ‘em, 30) days to file your petition with Tax Court. If you miss the cut-off, even if IRS later on gives you a second Letter 1058 covering the same tax(es) and same year(s), you don’t get a second chance.

But if the second Letter 1058 has new tax(es) or new year(s), your petition may be timely for those if you hit the thirty-day cut-off.

That’s the lesson Judge Vasquez teaches B. Gordon LaForge, in 2013 T. C. Memo. 183, filed 8/12/13.

And he does it in a footnote. “…a taxpayer must request a CDP hearing within 30 days of receiving the notice of intent to levy. Sec. 6330(a) and (b). Once the Secretary issues a notice of intent to levy and notice of right to a sec. 6330 hearing, a subsequent notice, more than 30 days later, that the IRS intends to levy on property of the taxpayer for the same tax and tax period as in the initial notice does not entitle the taxpayer to a sec. 6330 hearing. Sec. 301.6330-1(b)(2), Q&A-B2, Proced. & Admin. Regs.” 2013 T. C. Memo. 183, at pp. 6-7, footnote 3.

So a bunch of years are off the table. And anyway, B. Gordo doesn’t contest the tax liability, so abuse of discretion is the only test for the couple of years for which his petition was timely. Since B. Gordo’s 433-A wasn’t complete, the SO was not arbitrary in rejecting B. Gordo’s OIC or installment agreement. IRS need not keep the administrative record open indefinitely, or go hunting for what the petitioner should provide.

Takeaway–The first Letter 1058 is the hardest, but also the one you need to address–fully.

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