T.C. Mem o. 2 01 3- 26 0

UNITED STAT ES TAX COURT

W ILLIAM C. THOMPSON, Pet it io ne r v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 11 35 0- 12 L. File d No ve m be r 14 , 20 13
.
W il li am Sco ttPh in ne y , forpe ti ti on er. Nhi T. Luu, fo r res po nd en t.

MEMORANDUM OPINION GUY, Spec ia l Tri al Ju dg e: Thi s co ll ect io n re vi ew cas e is be fo re the Co urt
on res po nd en t’s m ot io n t o d is m is s fo r la ck of ju ris di ct io n fi le d F eb ru ary 22 , 20 13
. 1

Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o t he Int ern al 1 Rev enue Co de (Co de ), as am en de d a ndineffe ctat a ll rel ev an t t im es , andRu le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d P ro cedur e. All m on et ary am ou nt s ar e ro un de d t o the ne ares t d ol la r.- 2 -

[* 2] Pet it io ne r fi le d a n o bjec ti on to res po nd en t’s m ot io n o n M arch26 , 20 13 . The Co urt co nduc te d a n e vi de nt ia ry he ari ng inth is cas e in Po rtl an d, Ore go n, o n Ap ril 16 , 20 13 , andco un se l fo r bo th pa rti es ap pe aredan d wer e h eard
. Bac kg ro un d Pet it io ne r fai le d t o fi le Fed eral in co m e ta x re tu rn s fo r 19 93 , 19 94 , and19 95 (y ears inis su e), an d o n Au gu st5, 1 99 6, re sp on de ntpre pa redsubs ti tu te s fo r returns pu rs uantto sec ti on60 20 (b ). Sometim e in lat e 1 99 9 o r ear ly 200 0
res po nd en t i ss ue d n ot ic es of d efi ci en cy to pe ti ti on er fo r th e y ears inis su e. Pet it io ne r di d n otfil e a p et it io n fo r red et erm in at io n wi th th e Co urt, an d o n Ap ril 17 , 20 00 , res po nd en t en te redass es sm en ts ag ai ns t p et it io ne r an d i ss ue d n ot ic es of ba la nc es du e fo r th e fo ll owi ng am ou nt s: Add it io ns to tax

Year Defic ie nc y Sec. 6 65 1( a)(1 ) Sec. 6 65 4( a) In te res t 19 93 $9 5,4 93 $2 3,8 73 $4 ,00 1 $7 8,1 80 19 94 41 ,48 1 10,3 70 2,1 53 26 ,94 3 19 95 22 ,94 4 5,7 36 1,2 44 11 ,44 9 Pet it io ne r fai le d t o p ay

th e am ou nt s due . 2 On Ap ril 13 , 20 01 , res po nd en t i ss ue d t o p et it io ne r a Let te r 31 72 , Not ic e o f Fed eral Tax Li enFil in g a ndYou r Ri gh t t o aHeari ng (20 01 CDP n ot ic e), fo r th e Res po nd en t s ub se qu en tl y ass es se d n om in al am ou nt s fo r co ll ect io n fe es an d 2 co st s fo r th e y ears inis su e.- 3 -

[* 3] y ears inis su e. On M ay 16 , 20 01 , res po nd en t fi le d ano ti ce o f Fed eral tax li en (NFTL) in Dall as Co un ty, Tex as (Tex as NFTL), inres pe ctof t he am ou nt s due for th e y ears inis su e. Fo ury ears lat er, o n J ul y

26 , 20 05 , res po nd en t i ss ue d t o p et it io ne r a s eco nd CDP n ot ic e fo r th e y ears inis su e. On J ul y 28 , 20 05 , res po nd en t fi le d a n NFTL with t he Oreg on sec ret ary of st at e (Oreg on NFTL). The Tex as NFTL andth e Oreg on NFTL sta te d i n p ert in en t p art : “ W it h re sp ectto each ass es sm en t b el ow [a refe ren ce t o t he ass es sm en ts li st edby the Co urt i n t he tab le ab ov e], unl es s n ot ic e of li enis refi le d b y

th e d at e in co lu m

n (e ) [Ma y

17 , 20 10 ], th is no ti ce s ha ll
co ns ti tu te th e certi fic at e o f rel eas e o f li enas d efi ne d i n IR C 6 32 5( a).” 3 Res po nd en t s ub se qu en tl y fil edNFTLs in sev eral othe r lo cal juri sd ic ti on s th ro ug ho utth e St at e o f Oreg on . Pet it io ne r di d n otsubm itto th e In te rn al Rev enue Serv ic e Offi ce o f App eal s (Ap pe al s Off

ic e) a re qu es t fo r anadm in is tra ti ve he ari ng un de r se ct io n 6 32 0 i n res po ns e to eit he r of

th e afo rem en ti on edCDP n ot ic es . On Oct ob er 2 0, 2 00 8, re sp on de nten te redass es sm en ts ag ai ns t p et it io ne r fo r ad di ti on s t o t ax un de r se ct io n 6 65 1( a)(3 ) (fo r fai lu re t o p ay tax requi redto be Sec. 6 32 3( g) (3 )(A) p ro vi de s i n re le va ntpa rt t ha t the Secr et ary m ay refi le 3 anNFTL du rin g t he 1-year p eri oden di ng 10 y ears an d 3 0 d ay s af te r th e d at e ta x i s as se ss ed
.- 4 -

[* 4] sh own on a return) of $ 23 ,87 3, $ 10 ,37 0, an d $ 5,7 36 , forth e ta xabl e y ears 19 93 , 19 94 , and19 95 , res pe ct iv el y . 4 On M ay 20 , 20 11 , pet it io ne r fi le d ape ti ti on with t he Co urt atdo ck etNo. 11 90 5- 11 L see ki ng rev ie w of apro po se d l ev y forth e y ears 19 93 to 20 04 an d 20 06 . The Co urt d is mis se d t he cas e b y ord er o f di sm is sa l fo r la ckof juris di ct io n en te redAug us t 1 7, 2 01 1, o n t he gro un d re sp on de ntdi d n otis su e to pe ti ti on er a no ti ce o f de te rm in at io n t ha t wo ul d p erm ithi m to in vo ke th e Co urt’s jur is di ct io n. Pet it io ne r fi le d a n app eal with the U.S. Cou rt o f App eal s fo r th e Nin th Cir cu it
. Dur in g t he co ur se of t he ap pe al th e Gov ern m en t fi le d am ot io n wi th th e Co urt o f App eal s s ta ti ng th at , con tra ry to in fo rm at io n p ro vi de d t o t hi s C ou rt, ano ti ce o f de te rm in at io n c on cern in g apro po se d l ev y ha d b eenis su edto pe ti ti on er o n Aug us t 1 1, 2 00 9, i n re sp ectof h is tax li ab il it ie s fo r 19 93 to 19 95 an d 1 99 9 t o 20 04 , and , th eref

or e, th e Co urt l ack edjuri sd ic ti on on th e g ro un d t he pe ti ti on was no t fi le d wi th in th e 3 0- da y pe rio d p res cri be d i n s ect io n 6 33 0( d) (1 ). On Octo be r 31 , 20 12 , th e Co urt o f App eal s i ss ue d a n u np ub li sh edm em or an du m

Sec. 6 65 1( a)(3 ) pr ov id es foranad di ti on to tax inth e ev en t a t ax pa y er fa il s 4 to pa y an y am ou ntinres pe ctof a ny tax requi redto be sh own on a return s pe ci fie d in sec . 66 51 (a)( 1) whi chis no t s o s ho wn wi th in 21 cal en da r da y s fr om th e d at e o f no ti ce an d d em an d t he refo r or10 bu si ne ss da y s i f th e am ou ntforwhi chsu ch no ti ce an d d em an d i s m ad e equa ls or e xc eed s $ 10 0,0 00
.- 5 -

[* 5] affi rm in g the di sm is sa l o f th e cas e fo r la ckof juris di ct io n o n t he alt ern at iv e gr ou ndth e p et it io n fo r rev ie w was n otti m el y fil ed
. 5 Inth e m ean ti m e, res po nd en t d idno t re fil e th e NFTLs i n Tex as or Ore go n. Co ns eque nt ly, by the ir e xp res s t erm s, the Texa s an d Ore go n NFTLs serve d a s cert ifi cat es of r el eas e o f li en , andth e und erl y in g l ie n was au to m at ic al ly relea se d
on May 17, 2 01 0. Re sp on de ntsubs eque nt ly det erm in edth atth e p eri od s o f li mit at io n g ov ern in g c ol le ct io n re m ai ne d o pe n fo r th e y ears inis su e an d t ha t the li enha d b een rel eas edinerro r. Acco rd in gl y , onMay 26, 2 01 1, re sp on de ntfil ed 6 with t he Oreg on sec ret ary of st at e a Fo rm

12 47 4( A), Rev oc at io n o f Certi fic at e o f Rel eas e o f Fed eral Tax Li en , whi chst at edinpe rti ne ntpa rt: “ I certi fy th atwe
m is ta ke nl y

all owe d aNot ic e o f Fed eral Tax Li enfil edag ai ns t * * * [pe ti ti on er] to op erat e as a Cert ifi cat e o f Rel eas e. I de cl are t ha t the au to m at ic rel eas e o f th e Not ic e o f Fed eral Tax Li enis rev ok edan d t ha t the li enis rei ns ta te d a s p ro vi de d

The Co urt o f App eal s s ta te d i n i ts m em or an du m th at , alt ho ug h p et it io ne r 5 was di rect edto fil e a res po ns e to th e Gov ern m en t’s m ot io n, h e fai le d t o d o s o. Res po nd en t d et erm in edth atth e p eri od s o f li m it at io n g ov ern in g c ol le ct io n 6 ag ai ns t p et it io ne r were t ol le d wh il e th e App eal s Off ic e co nduc te d a n adm in is tra ti ve he ari ng inres pe ctof apro po se d l ev y forth e y ears inis su e, se e se c. 63 30 (e), an d wh il e th e App eal s Off ic e rev ie wedpe ti ti on er’s p ro po se d o ffer -in
co m pr om is e, se e se c. 63 31 (k ).- 6 -

[* 6] un de r In te rn al Rev enue Co de Sect io n 6 32 5( f)(2 ).” On Jun e 6 , 20 11 , 7
res po nd en t s en t a c op y

of t he Fo rm

12 47 4( A) to pe ti ti on er. 8 On J un e 1 7, 2 01 1, re sp on de ntex ecu te d an NFTL i n re sp ectof p et it io ne r’s
unpa idtax li ab il it ie s fo r 19 93 to 20 03 (20 11 NFTL). Alth ou gh res po nd en t
subs eque nt ly m ai le d t he 20 11 NFTL to th e Oreg on sec ret ary of st at e, th e rec or d do es no t re fle ctth e d at e itwas m ai le d o r de li ve red . On Ju ne 23 , 20 11 , th e App eal s Off

ic e rec ei ve d fr om

pe ti ti on er a Fo rm

12 15 3, Re qu es t fo r a Co ll ect io n Due Pro ces s o r Equ iv al en t Hea rin g, d at edJu ne 22 , 20 11 , in di cat in g t ha t h e was ch al le ng in g a n NFTL an d apro po se d l ev y forth e y ears inis su e. On J un e 2 4, 20 11 , th e Oreg on sec ret ary of st at e rec or de d t he 20 11 NFTL, andon Ju ne 28 , 20 11 , res po nd en t i ss ue d t o p et it io ne r a CDP n ot ic e in fo rm in g h im of h is rig htto reque stanadm in is tra ti ve he ari ng . On Ap ril 4, 2 01 2, the App eal s Off ic e se nta le tt er t o p et it io ne r res po nd in g to hi s re qu es t fo r anadm in is tra ti ve he ari ng . The l et te r st at es inpe rti ne ntpa rt t ha t th e Sec ret ary act edap pr op ria te ly in i ss ui ng Fo rm s 1 24 74 (A) an d p et it io ne r’s
Res po nd en t i ss ue d s ev eral ot he r Fo rm s 1 24 74 (A) in res pe ctof v ari ou s 7 NFTLs fi le d i n Ore go n a ndOkl ah om a. Ther e is no in di cat io n i n t he reco rdth at res po nd en t i ss ue d aFo rm 12 47 4( A) in res pe ctof t he Texa s NFTL. Pet it io ne r co nt en ds th atth e p eri od s o f li mit at io n g ov ern in g c ol le ct io n h av e 8 ex pi redforth e y ears inis su e an d t ha t re sp on de ntis ba rredfro m rei ns ta ti ng th e li en .- 7 -

[* 7] reque stfor

anadm in is tra ti ve he ari ng was n otti m el y inth e li gh t o f hi s fa il ur e to res po ndto th e CDP n ot ic e is su edto hi m on Apri l 1 3, 2 00 1. 9 On M ay 7, 2 01 2, p et it io ne r fi le d wi th th e Co urt a p et it io n s eek in g re vi ew of th e App eal s Off

ic e le tt er d at edApri l 4 , 20 12
. Res po nd en t m ov es to di sm is s the 1 0 pe ti ti on on th e g ro un d t he App eal s Off ic e le tt er d oe s n otco ns ti tu te a no ti ce o f de te rm in at io n u nd er s ect io n 6 32 0 o r 63 30 th atwou ldpe rm itpe ti ti on er t o i nv ok e th e Co urt’s jur is di ct io n. Dis cu ss io n Sect io n 6 20 1( a)(1 ) pr ov id es inrel ev an t p artth atth e Sec ret ary is au th or iz ed
an d re qu ire d t o a ss es s al l t ax es de te rm in edby a taxpay er o r th e Sec ret ary on returns m ad e in acco rd an ce wi th th e Co de . The Se cret ary no rm al ly has 10 y ears fro m th e d at e o f as se ss m en t t o c ol le cttax th atis du e. Sec. 6 50 2( a)(1 ). If a p ers on li ab le fora ta x fa il s t o p ay itaft er a d em an d fo r pa ym en t i s m ad e, se e se c. 63 03 , a li enari se s i n fa vo r of th e Uni te d S ta te s upo n a ll pro pe rty and rig ht s t o p ro pe rty bel on gi ng to su chpe rs on forth e unp ai d a m ou nt , in cl ud in g As d is cu ss edingre at er d et ai l b el ow, re sp on de ntno w con ced es th at 9 pe ti ti on er i s en ti tl edto anadmin is tra ti ve he ari ng un de r se c. 63 20 inres pe ctof t he se c. 66 51 (a)( 3) ad di ti on s t o t ax ass es se d i n 2 00 8. The pe ti ti on arri ve d a t the Co urt i n a n e nv el op e b eari ng a U.S. Pos ta l 1 0 Serv ic e p os tm arkda te d Ap ril 30 , 20 12 . It ap pe ars th atpe ti ti on er was res id in g i n Oreg on at t he ti m e th e p et it io n was fil ed
.- 8 -

[* 8] in te res t, s ee s ec. 6 32 1. Th e li enim po se d b y sec ti on 63 21 ari se s wh enth e ta x is ass es se d p ur su an t t o s ect io n 6 20 1 a ndco nt in ue s u nt il th e und erl y in g l iabi li ty is
sa ti sf ie d o r be co m es un en fo rceabl e b y reas on of l ap se of t im e. Sec. 6 32 2. Th e li enim po se d b y sec ti on 63 21 is no t v al idag ai ns t an y pu rch as er, h ol de r of

a se cu rit y in te res t, m ech an ic ’s li en or , or ju dg m en t l ie n c red it or , ho wev er, u nt il th e Secr et ary fil es anNFTL as d es cri be d i n s ect io n 6 32 3( f). See s ec. 6 32 3( a). Sect io n 6 32 0( a) p ro vi de s tha t the Secr et ary sh al l n ot ify the pe rs on de sc rib edin
se ct io n 6 32 1 o f th e fi li ng of an NFTL u nd er s ect io n 6 32 3 a ndth atsu chno ti ce sh al l i nf orm th e p ers on of h is or h er ri gh t t o re qu es t an adm in is tra ti ve he ari ng with th e App eal s Off

ic e. The Secr et ary m

us t i ss ue a cert ifi cat e o f rel eas e o f a l ie n wi th in 30 da y s aft er the da y

on whi chhe de te rm in es th atth e li ab il it y for th e am ou ntass es se d h as be enful ly sati sf

ie d o r be co m es leg al ly une nf or ceab le . Sec. 6 32 5( a)(1 ). If th e Secr et ary de te rm in es th ata cert ifi cat e o f rel eas e o f li enwas i ss ue d i m pr ov id en tl y orerro ne ou sl y , ho wev er, an d i f th e p eri odof l im it at io n g ov ern in g c ol le ct io n o f th e un de rlyin g l iabi li ty has no t ex pi red , th e Sec ret ary m ay rev ok e th e certi fic at e o f rel eas e o f li enan d re in st at e th e li enby m ai li ng no ti ce o f su chrev oc at io n t o t he pe rs on ag ai ns t wh om

th e ta x was ass es se d, athi s l as t kno wn ad dr es s, an d b y fil in g no ti ce o f su chrev oc at io n i n t he same offi ce i n wh ic h the NFTL to whi chitrel at es- 9 -

[* 9] was fi le d. Se c. 63 25 (f)(2 )(A) an d (B ); s ec. 3 01 .63 25 -1 (f)(2 ), Pro ced . & Adm in . Reg s. Th e fl us h l an gu ag e o f se ct io n 6 32 5( f)(2 ) pr ov id es th ata rei ns ta te d li ensh al l h av e th e sa m e fo rce a ndeffe ct , un ti l the ex pi rat io n o f th e p eri odof li mit at io n o n c ol le ct io n a fte r as se ss m en t, as a li enim po se d b y sec ti on 63 21 . The
un de rlyin g t ax li ab il it y

th atis th e subjec t o f a rei ns ta te d l ie n re m ai ns un ti l the tax is pa idinful l o r th e p eri odof l im it at io n o n c ol le ct io n e xp ire s. See sec . 30 1.6 32 5- 1( f)(2 )(i ii )(b ), Pro ced . & Adm in . Reg s.; see als o Ho y le v. Co m m is si on er, 1 36 T.C. 46 3, 4 74 (20 11 ). The Tax C ou rt i s a c ou rt o f li m it edjuri sd ic ti on , andwe m ay ex erci se th at juri sd ic ti on on ly to the ex te ntau th or iz edby Con gr es s. Naft el v. Co m m is si on er, 85 T.C. 52 7, 5 29 (19 85 ). The C ou rt’s juris di ct io n u nd er s ect io ns 63 20 an d 6 33 0 de pe nd s upo n t he is su an ce o f a v al idno ti ce o f de te rm in at io n andth e fi li ng of a ti m el y pe ti ti on forrev ie w. See Mo orho us v. Co m m is si on er, 1 16 T.C. 26 3, 2 69 (2 00 1) ; s ee al so Ru le 33 0( b) . Sect io n 6 33 0( d) (1 ) pr ov id es th ata ta xp ay er h as 30 da y s fo ll owi ng th e is su an ce o f a n ot ic e o f de te rm in at io n b y th e App eal s Off

ic e to fil e a p et it io n fo r rev ie w with t he Co urt. See Sarre ll v. Co m m is si on er, 1 17 T.C. 12 2, 1 25 (20 01 ); Off

il er v . Comm is si on er, 1 14 T.C. 49 2, 4 98 (20 00 ). In the ab se nc e o f a n ot ic e o f de te rm in at io n, h owe ve r, th e Co urt l ack s juris di ct io n t o- 10 -

[* 10 ] rev ie w th e fi li ng of a n NFTL o r a p ro po se d l ev y pu rs ua ntto sec ti on 63 20 or 63 30 . See Luns fo rdv. Co m m is si on er, 1 17 T.C. 15 9, 1 61 (20 01 ). Res po nd en t co nt en ds th atth e Co urt s ho ul d d is mis s thi s ca se on th e g ro un d th atth e App eal s Off

ic e le tt er d at edApri l 4 , 20 12 , is no t a n ot ic e o f de te rm in at io n th atwou ldpe rm itpe ti ti on er t o i nv ok e th e Co urt’s jur is di ct io n p ur su an t t o s ect io ns 63 20 an d 6 33 0. Pe ti ti on er as se rts th atth e Sec ret ary’ s d eci si on to is su e Fo rm 12 47 4( A) rev ok in g t he cert ifi cat e o f rel eas e o f li enan d t o re fil e anNFTL with th e Oreg on sec ret ary of

st at e p ro vi de d h im

with t he rig ht(whi chhe ass ert s h e ti m el y ex erci se d) to reque stanadm in is tra ti ve he ari ng pu rs ua ntto sec ti on 63 20
. Pet it io ne r fu rth er av ers th atth e App eal s Off ic e le tt er d at edApri l 4 , 20 12 , den y in g hi s re qu es t fo r a h eari ng sh ou ldbe tre at edas t he equi va le ntof ano ti ce o f de te rm in at io n c on si st en t wi th th e Co urt’s h ol di ng inCrai g v . Commis si on er, 1 19 T.C. 25 2, 2 58 -2 59 (20 02 ). Und er the un ique cir cum st an ces of t hi s ca se , we con cl ud e th atth e App eal s Offi ce l et te r da te d Ap ril 4, 2 01 2, s erv edas ano ti ce o f de te rm in at io n o nl y in so far
as item bo di edres po nd en t’s d et erm in at io n t o p ro ceedwith c ol le ct io n o f th e as se ss m en ts res po nd en t en te redinOcto be r 20 08 . For c la rit y , we wil l fi rs t d is cu ss th e rel at io ns hi p b etweenth e App eal s Off ic e le tt er an d t he ass es sm en ts res po nd en t- 11 -

[* 11 ] en te redinApri l 2 00 0, an d t he n we wi ll turnto th e as se ss m en ts res po nd en t
en te redinOcto be r 20 08
. Ass es sm en ts Ent eredinApri l 2 00 0 Res po nd en t en te redass es sm en ts ag ai ns t p et it io ne r fo r ta x, ad di ti on s t o t ax un de r se ct io ns 66 51 (a)( 1) an d 6 65 4( a), an d i nt eres t o n Ap ril 17 , 20 00 . Tho se as se ss m en ts were i nc lu de d i n t he unpa idam ou nt s l is te d i n t he Texa s NFTL whi ch
was th e subjec t o f th e 2 00 1 C DP no ti ce. The reco rdrefl ect s tha t p et it io ne r fai le d to subm itto res po nd en t a r eque stforanadmin is tra ti ve he ari ng inres pe ctof t he 20 01 CDP n ot ic e. Pet it io ne r ha s n otsu gg es te d t ha t the 20 01 CDP n ot ic e was no t
se ntto hi s l as t kno wn ad dr es s o r th atitis othe rwis e in va li d. 1 1 Upo n the is su an ce o f a CDP n ot ic e, a ta xp ay er n orm al ly is en ti tl edto on e adm in is tra ti ve he ari ng with re sp ectto th e ta xabl e p eri odto whi chth e unp ai d t ax rel at es . Sec. 6 32 0( b) (2 ); F rei je v. Co m m is si on er, 1 31 T.C. 1, 5 (20 08 ), aff’d, 3 25 Fed . App x. 4 48 (7t h C ir. 2 00 9) . If th e ta xp ay er d oe s n otti m el y reque stan adm in is tra ti ve he ari ng inres po ns e to a CDP n ot ic e reg ard in g a n NFTL, h e o r sh e fo rg oe s the rig htto anadm in is tra ti ve he ari ng an d ju di ci al rev ie w inres pe ctof t he
or ig in al NFTL as wel l as an y subs eque ntNFTLs th e Sec ret ary m ig htfil e fo r th e It i s wo rth no ti ng th atpe ti ti on er d idno t t ak e an y act io n i n re sp on se to th e 1 1 se co ndCDP n ot ic e is su edto hi m on Ju ly 26, 2 00 5, i n re sp ectof the Oreg on NFTL.- 12 -

[* 12 ] same tax ab le pe rio ds an d t he same unpa idtax li ab il it ie s. See Inv . Res earc h Ass oc s., In c. v. Co m

mis si on er, 1 26 T.C. 18 3, 1 91 (20 06 ) (fi nd in g t ax pay er d idno t
subm ita ti m el y

reque stforanadm in is tra ti ve he ari ng with t he App eal s Off ic e fo ll owi ng th e is su an ce o f a CDP n ot ic e reg ard in g a n NFTL fi le d i n F lo rid a, an d, th eref or e, th e ta xp ay er was no t en ti tl edto anadm in is tra ti ve he ari ng aft er the Secr et ary fil eda se co ndNFTL inIll in oi s fo r th e sa m e ta xabl e p eri od s) ; s ec. 30 1.6 32 0- 1( b) (2 ), Q&A-B1 , Pro ced . & Adm in . Reg s. Pet it io ne r was en ti tl edto reque stanadm in is tra ti ve he ari ng inres po ns e to th e 2 00 1 C DP no ti ce i ss ue d t o h im inres pe ctof t he Texa s NFTL, bu t h e fai le d t o do so . Con si st en t wi thth e Co urt’s h ol di ng inInv . Res earc h As so cs ., pet it io ne r’s op po rtu ni ty und er s ect io n 6 32 0 fo r anadm in is tra ti ve he ari ng an d ju di ci al rev ie w of th e Tex as NFTL, as wel l as all subs eque ntNFTLs th e Sec ret ary fil edforth e sa m e ta xabl e p eri od s an d i n re sp ectof t he same unpa idtax li ab il it ie s, h as lo ng si nc e ex pi red
. Pet it io ne r ci te s n o aut ho rit y forth e p ro po si ti on th atth e Fo rm s 1 24 74 (A) (n ot ic e o f rev oc at io n o f certi fic at e o f rel eas e o f li en ) th atth e Sec ret ary is su edin th is cas e p ro vi de d a n o pp ortu ni ty for an adm in is tra ti ve he ari ng an d/ or jud ic ia l
rev ie w un de r se ct io n 6 32 0, an d we a re awar e o f no ne . As pr ev io us ly dis cu ss ed , se ct io n 6 32 5( f)(2 ) an d t he reg ul at io ns un de rlyin g t ha t p ro vi si onpre sc rib e a- 13 -

[* 13 ] pro cedur e und er wh ic h t he Secr et ary m ay rev ok e a ce rti fic at e o f rel eas e o f li enan d re in st at e th e und erl y in g l ie n b y sen di ng no ti ce o f su chrev oc at io n t o t he pe rs on ag ai ns t wh om

th e ta x was ass es se d, athi s l as t kno wn ad dr es s, an d b y fil in g no ti ce o f su chrev oc at io n i n t he same offi ce i n wh ic h the NFTL to whi chitrel at es was fil ed . Sec. 6 32 5( f)(2 )(A) an d (B ); s ec. 3 01 .63 25 -1 (f)(2 ), Pro ced . & Adm in
. Reg s. Th e fl us h l an gu ag e o f se ct io n 6 32 5( f)(2 ) pr ov id es th ata li enrei ns ta te d i n th is m an ne r sh al l h av e th e sa m e fo rce a ndeffe ct , un ti l the ex pi rat io n o f th e p eri od of li m it at io n o n c ol le ct io n a fte r as se ss m en t, as a li enim po se d b y sec ti on63 21 . It is no te worth y

th atth e n ot ic e o f rev oc at io n o f certi fic at e o f rel eas e o f li en de sc rib edinsec ti on 63 25 (f)(2 ) is de si gn edto serve a sp eci fic st atut ory pu rp os e, an d t he pro vi si on m ak es no m en ti on of t he adm in is tra ti ve pro ceed in g d es cri be d i n se ct io n 6 32 0. W e h ol d t ha t the no ti ce o f rev oc at io n o f certi fic at e o f rel eas e o f li enth atth e Secr et ary is su edinth is cas e d idno t p ro vi de pe ti ti on er a n ew op po rtu ni ty for an adm in is tra ti ve he ari ng an d/ orjud ic ia l re vi ew un de r se ct io n 6 32 0 i n re sp ectof h is li ab il it y for th e ta x, ad di ti on s t o t ax , andin te res t tha t re sp on de ntass es se d i n Ap ril 20 00 . Becau se th e 3 0- da y pe rio d wi th in whi chpe ti ti on er co ul d re qu es t an adm in is tra ti ve he ari ng inres po ns e to th e 2 00 1 C DP no ti ce ex pi redlo ng be fo re pe ti ti on er re qu es te d a n a dm in is tra ti ve he ari ng inJu ne 20 11 , th e App eal s Off ic e- 14 -

[* 14 ] let te r da te d Ap ril 4, 2 01 2, co rrec tl y st at edth atpe ti ti on er was no t en ti tl edto
anadmin is tra ti ve he ari ng inres pe ctof t he ass es sm en ts en te redinApri l 2 00 0. Und er the cir cu m st an ces , we agr ee wi th res po nd en t tha t the App eal s Off ic e le tt er s ho ul d n otbe tre at edas t he equi va le ntof ano ti ce o f de te rm in at io n fo r th is pu rp os e. See Ken ne dy v. Co m m is si on er, 1 16 T.C. 25 5, 2 63 (20 01 ) (h ol di ng th at th e Co urt l ack s juris di ct io n t o re vi ew a d eci si on let te r is su edfol lo win g a n

“ equi va le nthe ari ng ” whe re the tax pa y er fai le d t o m ak e a t im el y reque stforan adm in is tra ti ve he ari ng ). Co ns is te ntwith t he for eg oi ng , we wil l d is m is s fo r la ckof juri sd ic ti on an d s tri ke so m uc h o f th e p et it io n a s s eek s re vi ew of th e it em s tha t
res po nd en t as se ss edinApri l 2 00 0. Ass es sm en ts Ent eredinOcto be r 20 08 On Oct ob er 2 0, 2 00 8, re sp on de ntass es se d a dd it io ns to tax un de r se ct io n 66 51 (a)( 3) for

th e y ears inis su e. Thes e as se ss m en ts were i nc lu de d i n t he unpa id
am ou nt s l is te d i n the 20 11 NFTL. Altho ug h re sp on de ntno w con ced es th at 1 2 pe ti ti on er i s en ti tl edto anadmin is tra ti ve he ari ng un de r se ct io n 6 32 0 t o re vi ew th os e as se ss m en ts , he st il l m ai nt ai ns th atth e Co urt l ack s juris di ct io n t o re vi ew 1 3 The se ass es sm en ts were, o f co ur se , no t i nc lu de d i n t he unpa idam ou nt s 1 2 li st edinth e Tex as or Ore go n NFTLs
. Res po nd en t ci te s s ec. 3 01 .63 20 -1 (d )(2 ), Q&A-D1 , Pro ced . & Adm in
. 1 3 (co nt in ue d...)- 15 -

[* 15 ] th os e it em s i n thi s ca se be cau se th e App eal s Off ic e d en ie d p et it io ne r’s reque stforanadm in is tra ti ve he ari ng as s etforth init s l et te r da te d Ap ril 4, 2 01 2. W e d is ag ree. A reque stfor

anadm in is tra ti ve he ari ng un de r se ct io n 6 32 0 m us t b e fi le d du rin g t he 30 -d ay

pe rio d b eg in ni ng on th e d ay aft er 5 bu si ne ss da y s af

te r th e d ay of th e fi li ng of a n NFTL. Sec. 6 32 0( a)(3 )(B) . Sect io n 3 01 .63 20 -1 (c)( 2) , Q&AC3 , Pro ced . & Adm in . Reg s., p ro vi de s i n re le va ntpa rt: “ Any requ es t fi le d dur in g th e fi ve bu si ne ss da y

pe rio d (b efo re the be gi nn in g o f th e 3 0- da y pe rio d) wil l b e de em edto be fil edon th e fi rs t d ay of t he 30 -d ay

pe rio d.” See An dr e v . Co m m is si on er, 1 27 T.C. 68 , 74 n.3 (20 06 ). As p rev io us ly dis cu ss ed , onJu ne 23 , 20 11 , th e App eal s Off ic e rec ei ve d fro m pe ti ti on er a Fo rm

12 15 3 d at edJu ne 22 , 20 11 , in di cat in g t ha t h e was ch al le ng in g a n NFTL an d apro po se d l ev y forth e y ears inis su e. Res po nd en t (...co nt in ue d) 1 3 Reg s., wh ic h p ro vi de s i n re le va ntpa rt t ha t a t ax pa y er “ m ay rece iv e m or e th anon e CDP h eari ng un de r se ct io n 6 32 0 wi th res pe ctto a ta x p eri odwher e * * * th e sa m e type o f ta x fo r th e sa m e p eri odis in vo lv ed , bu t wh ere t he am ou ntof t he unpa idtax ha s ch an ge d a s a r es ul t o f anad di ti on al ass es sm en t o f ta x * * * or a n a dd it io na l accu racy-rela te d o r fi li ng -d el in qu en cy pe na lt y ha s b eenass es se d.” Res po nd en t st at es th at , alt ho ug h t he reg ul at io ns do no t re fer t o t he ass es sm en t o f anad di ti on to ta x u nd er s ec. 6 65 1( a)(3 ) as a ci rcu m st an ce jus ti fy in g asec on d C DP he ari ng , “ th e Serv ic e h as tak enth e p os it io n tha t the reg ul at io ns sh ou ldbe in te rp ret edto in cl ud e th es e ad di ti on s t o t ax .”- 16 -

[* 16 ] ackno wled ge s tha t h e m ai le d t he 20 11 NFTL to th e Oreg on sec ret ary of st at e so m et im e b etweenJu ne 17 (whe n i t was ex ecu te d) an d J un e 2 4 (wh enitwas reco rd ed ) an d t ha t the 20 11 NFTL is c on si de redto ha ve be enfil edwhenitwas fir strece iv edby the Oreg on sec ret ary of st at e. See, e.g ., Tracey v. Un it edSta te s (Inre Trace y ), 39 4 B .R. 63 5, 6 40 -6 41 (BAP 1 stCir . 20 08 ). Giv enth e rel at iv el y sh ort t im e b etweenth e d at e th e NFTL was ex ecu te d a ndth e d at e itwas re co rd ed , we co nc lu de th atpe ti ti on er’s Fo rm 12 15 3 was ti m el y

fil edwith re sp on de nton Ju ne 23 , 20 11 , i.e., withi n fi ve bu si ne ss da y s af te r th e NFTL was fi le d. 1 4 It f ol lo ws tha t the App eal s Off ic e err edinfai li ng to ho no r pe ti ti on er’s ti m el y reque stforanadm in is tra ti ve he ari ng in so far a s h e was see ki ng rev ie w of th e ad di ti on s t o t ax ass es se d i n 2 00 8. Un de r th e ci rcu m st an ces , we wil l treatth e App eal s Off

ic e le tt er d at edApri l 4 , 20 12 , as t he equi va le ntof a“ de te rm in at io n”
un de r se ct io ns 63 20 an d 6 33 0. Se e Cra ig v. Co m m is si on er, 1 19 T.C. at 2 59 (h ol di ng th atanApp eal s Off ic e d eci si on let te r is su edinco nn ect io n wi th an

“ equi va le nthe ari ng ” was a no ti ce o f de te rm in at io n s uf fic ie ntto pe rm itth e ta xp ay er t o i nv ok e th e Tax Co urt’s jur is di ct io n wh ere t he tax pay er m ad e a t im el y reque stforanadm in is tra ti ve he ari ng ). Nor i s o uran al y si s af fect edby the form

of

Res po nd en t co nc ed es th athe can no t s ho w th atpe ti ti on er’s Fo rm 12 15 3 1 4 was no t t im el y

fil ed
.- 17 -

[* 17 ] th e App eal s Off

ic e le tt er o r th e la ckof apro pe r adm in is tra ti ve he ari ng in th is cas e. InLun sf

or d v . Commis si on er, 1 17 T.C. at 1 64 , we hel d t ha t o ur juri sd ic ti on “ is est ab li sh edwhen th ere i s a wri tt enno ti ce tha t em bo di es a de te rm in at io n t o p ro ceedwith the co ll ect io n o f th e ta xe s i n i ss ue , anda ti m el y fil edpe ti ti on .” W e wen t o n t o c on cl ud e th atwhet he r th ere was anap pr op ria te he ari ng op po rtu ni ty or whe th er the he ari ng was c on du ct edpro pe rly is n ota fact or th atpre cl ud es us fro m

ex erci si ng ou r juri sd ic ti on un de r se ct io ns 63 20 an d 6 33 0. Id . at 1 64 -1 65 . Ina sm

uc h a s p et it io ne r fi le d h is pe ti ti on with t he Co urt wi th in 30 da y s o f Apr il 4, 2 01 2, we co nc lu de th athe ti m el y in vo ke d t he Co urt’s jur is di ct io n un de r se ct io n 6 32 0. Se e se c. 75 02
. To re cap itul at e, we ho ldth atth e Co urt l ack s juris di ct io n i ns of ar as th e pe ti ti on see ks to ch al le ng e th e ta x, ad di ti on s t o t ax , andin te res t tha t re sp on de nt
as se ss edinApri l 2 00 0. To th aten d, we wi ll di sm is s fo r la ckof ju ris di ct io n a nd st rik e so m

uc h o f th e p et it io n a s re fers to th os e it em s. Onth e o th er h an d, the Co urt h as juri sd ic ti on inth is cas e in so far as th e p et it io n s eek s re vi ew of th e as se ss m en ts en te redag ai ns t p et it io ne r in Octo be r 20 08 . To pr ov id e fo r th e o rd erl y rev ie w anddi sp os it io n o f th atm at te r, we wil l re m an d t he cas e to th e App eal s Offi ce t o c on du ctanadmin is tra ti ve he ari ng an d t o i ss ue a supp le m en ta l n ot ic e o f de te rm in at io n.- 18 -

[* 18 ] As a fi na l m at te r, we no te th atth ere i s n o e vi de nc e in th e rec or d o f an y pr op os edlev y

act io n o th er tha n t he on e th atwas t he subjec t o f th e p et it io n fo r rev ie w fil edat d oc ke t No . 11 90 5- 11 L. Becau se th atm at te r was fin al ly deci de d i n 20 12 , as d es cri be d abo ve , itfol lo ws tha t the Co urt l ack s juris di ct io n t o re vi ew a pr op os edlev y

inth is cas e. To re fle ctth e fo reg oi ng , An ap pr op ria te ord er wi ll be is su ed
.