I got an order to respond to The Office of Chief Counsel’s “Motion to Dismiss for Lack of Jurisdiction” because my client didn’t reply to a Notice of Intent to Levy in the required 30 days. The Chief Counsel conceded in her motion that the notice was “returned undelivered.” I explained to the court in my original pleading that my client is an airline steward and was in China at the time. He’s in London now. He’s often away.
I filed an equivalent hearing and was denied relief. However, I made enough of a fuss that I was invited by appeals to petition the Tax Court. Now I’m being invited by the judge to respond to the charge that my client didn’t respond to a notice the Office of Chief Counsel freely admits he never received. I have until April 27th to reply.