United States Tax Court June 19, 2000, 16389-99 (Lucielle J. Offiler, a.k.a. Lucille Offiler v. Commissioner)

114 T.C. No. 30

UNITED STATES TAX COURT

LUCIELLE J. OFFILER, A.K.A. LUCILLE OFFILER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 16389-99. Filed June 19, 2000.

On Feb. 1, 1999, R mailed to P a Final Notice-

Notice of Intent to Levy and Notice of Your Right to a

Hearing, as required by sec. 6330, I.R.C.