- 10 -
On August 20, 2003, respondent issued a notice of intent to
levy and right to a hearing for the tax years at issue. On
September 16, 2003, respondent received petitioners’ request for
a hearing under section 6330. The date petitioners mailed their
request for a hearing under section 6330 was less than 10 years
from the date of the assessments. Once the request for hearing
was made, the running of the period of limitations on collection
was suspended and remains suspended until the 90th day after the
day on which there is a final determination in this case. Sec.
6330(e)(1); Boyd v. Commissioner, 117 T.C. 127, 130-131 (2001);
sec. 301.6330-1(g), Proced. & Admin. Regs.
Petitioners argue that there “must have been” earlier
assessments for the years at issue. There “must have been”
earlier assessments because there was an assessment in 1987 for a
year not at issue, 1976,2 that was “from the same source”, the
partnership, according to petitioners. Indeed, petitioners
sought formal discovery from respondent of any documents that
would show assessments for the years at issue other than those
made after the Court’s entry of decision. Respondent denied the
existence of any such assessments, offering Forms 4340 as proof.
2In petitioners’ brief in opposition to respondent’s motion
and at oral argument on the motion, petitioners identify the year
as 1977 but a Copy of Form 668, Certificate of Release of Federal
Tax Lien, attached to petitioners’ brief, refers to “Tax Period
Ending” Dec. 31, 1976.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011