- 3 - transpiring with the Appeals officer in the spring and summer of 2002 were to represent his opportunity to be heard with respect to 1999 as well as 1985. Accordingly, the Court held as follows regarding 1999: Here, because the assessments at issue for 1999 were based upon the amounts reported on petitioner’s filed tax return, and petitioner never received a notice of deficiency or other opportunity to dispute those amounts, he would be entitled to challenge his underlying liabilities in this collection proceeding. Montgomery v. Commissioner, 122 T.C. 1, 9 (2004). The Form 12153 submitted by petitioner indicates a desire to claim business expenses not shown on his original return. In light of our conclusion regarding the lack of a hearing for 1999, we believe that petitioner should be afforded a final opportunity to supply relevant documentation. Petitioner will also have a further chance to raise relevant issues reviewed for abuse of discretion, such as collection alternatives. We caution petitioner, however, that were it not for the unusual circumstances of this case, his history of delay and failure to supply information would give us pause. We remind petitioner that section 6330 does not afford him an unlimited right to present information in person and at a time or place of his choosing. If petitioner cannot promptly meet with an Appeals officer to submit documentation and other pertinent data, we would expect him to do so through a representative or by written or telephonic communication. Otherwise, respondent will be in a position to close petitioner’s 1999 case on the existing record. [Newstat v. Commissioner, supra.] The Court also issued an order dated September 16, 2004, directing that an administrative hearing be offered to petitioner, to be held no later than January 15, 2005, and that the parties submit status reports on or before January 31, 2005.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011