1 Section references are to the Internal Revenue Code as
amended and in effect for the years in issue.
T.C. Memo. 2006-66
UNITED STATES TAX COURT
THOMAS BUTTI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11084-02L. Filed April 5, 2006.
Thomas Butti, pro se.
Kevin M. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent sent a Notice of Determination
Concerning Collection Action(s) Under Section 63201 (Lien) and/or
6330 (Levy) to petitioner in which respondent determined that it
was appropriate to sustain respondent’s collection action with
2 Petitioner’s tax liability for 1999 is no longer at
respect to petitioner’s unpaid income taxes for 1989, 1990, and
The parties dispute whether respondent provided petitioner
an opportunity for a hearing as required by section 6330(b) and
whether petitioner received a notice of deficiency for 1989,
1990, and 1999. We conclude that respondent did not provide
petitioner an opportunity for a hearing and that petitioner did
not receive the notice of deficiency. We will remand the case to
respondent to provide an opportunity for a hearing as required by
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner was incarcerated in the Wyoming Correctional
Facility, Attica, New York, when the petition was filed. He
lived in the State of New York before and after he was
Before he was incarcerated, petitioner was a licensed
chiropractor practicing in Yonkers, New York. On August 18,
1994, he pleaded guilty to offering a false instrument for filing
in the first degree, insurance fraud in the second degree, grand
larceny in the second degree, and attempted grand larceny in the
The Notice of Deficiency for 1989 and 1990
Respondent sent Article No. Z 009 132 166 by certified mail
to petitioner at the Gowanda Correctional Facility, P.O. Box 311,
Gowanda, NY 14070 (Gowanda) and Article No. Z 009 132 167 by