Adolphson v. Commissioner of Internal Revenue

Tax Ct. did not err in dismissing for lack of jurisdiction taxpayer’s petition challenging levies used by IRS to collect his unpaid taxes, where record showed that taxpayer had not challenged instant levies administratively under 26 USC section 6330(d), and therefore lacked requisite notice of determination from IRS Office of Appeals. Fact that record tended to support taxpayer’s claim that IRS prevented him from obtaining requisite notice of determination by failing to notify him of its intent to levy at last known address did not require different result. In rendering its ruling, Ct. of Appeals found as legally unsound series of Tax Ct. precedent that allowed Tax Ct. to invalidate levies under similar circumstances despite absence of notice of determination.