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section 6320 or section 63301 was sent to petitioner for the tax
years 1993, 1994, and 1995 that would confer jurisdiction on this
Court. Petitioner filed an opposition to the motion. On August
10, 2007, the Court entered an order of dismissal and decision
granting respondent’s motion to dismiss for lack of jurisdiction,
finding that because petitioner received no section 6320 hearing
and respondent did not make a determination pursuant to section
6330, the Court lacked jurisdiction to review the Federal tax
liens in this case. For the reasons stated herein, we will deny
petitioner’s motion.
FINDINGS OF FACT
At the time this petition was filed, petitioner was a trust
with an address in Goliad, Texas.
On March 14, 2007, respondent filed a notice of Federal tax
lien (NFTL) against assets held in the name of petitioner, as
nominee, transferee, and/or alter ego of James K. (deceased) and
Margarette S. McMahan (the McMahans). The NFTL listed unpaid
balances of $59,970.80, $24,019.60, and $63,917.83 as income tax
liabilities of the McMahans for tax years ending 1993, 1994, and
1995 respectively.
1Unless otherwise indicated, section references are to the
Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: March 27, 2008