Harvey Doyne Perry, Jr. - Page 10
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allegations: (1) The Appeals officer failed to obtain
verification from the Secretary that the requirements of any
applicable law or administrative procedure were met as required
under section 6330(c)(1); (2) the Appeals officer failed to
identify the statutes making petitioner liable for Federal income
tax; and (3) petitioner was denied the opportunity to challenge
(a) the appropriateness of the collection action and (b) the
existence or amount of his underlying tax liability.
Petitioner attached to his petition several documents,
including a copy of the Form 4340 that had been furnished to him
at the administrative hearing on July 26, 2001.
G. Respondent’s Motion for Summary Judgment
As stated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673. Respondent
contends that petitioner is barred under section 6330(c)(2)(B)
from challenging the existence or amount of his underlying tax
liability in this collection review proceeding because petitioner
received a notice of deficiency for the tax in question.
Respondent also contends that the Appeals officer’s review of
Form 4340 for petitioner’s account for the taxable year 1997
satisfied the verification requirement of section 6330(c)(1).
Finally, respondent contends that petitioner’s behavior warrants
resided in Henderson, Nevada.
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