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OFFILER v. COMMISSIONER

Docket No. 16389-99.

114 T.C. 492 (2000)

LUCIELLE J. OFFILER, A.K.A. LUCILLE OFFILER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 19, 2000.

Attorney(s) appearing for the Case

Lucielle J. Offiler, pro se.

Monica J. Miller, for respondent.

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...

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