Berkun v. Commissioner of Internal Revenue, No. 17-11216 (11th Cir. 2018)Annotate this Case
The Eleventh Circuit denied petitioner's challenge to the tax court's dismissal of his petition for review for lack of jurisdiction. Petitioner argued that the IRS should have provided notice to him at his prison address when it intended to levy on a restitution-based assessment against him. The court held that petitioner did not file a request for a CDP hearing within 30 days and was thus not entitled to a hearing or a notice of determination. Furthermore, he had no right to request review by the tax court. The court also held that petitioner did not properly preserve his legislative history argument in the tax court because he first presented it in his motion to vacate the order of dismissal. Therefore, the tax court was within its discretion to deny his motion to vacate.