- 8 - Office with respect to the collection of income tax preparer penalties assessed pursuant to section 6694.7 We have considered all contentions that the parties have raised.8 To the extent not addressed herein, those contentions are without merit or unnecessary to reach. To reflect the foregoing, An appropriate order will be entered. 7In this proceeding, we need not address the issue of whether the penalty notice complied with sec. 6320(a)(3). 8In a statement filed as a response to the instant motion to dismiss, petitioner contends that the preparer penalties were the result of the racism of employees of the Internal Revenue Service. Because this Court lacks jurisdiction with respect to the preparer penalties, we do not address petitioner’s contentions.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011