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Commissioner subsequently disallowed deductions that the taxpayer
had claimed on his returns, entered assessments against the
taxpayer in amounts greater than the taxes that the taxpayer had
reported on his returns, and issued notices of intent to levy to
the taxpayer.
The taxpayer subsequently retained counsel who convinced the
Commissioner that the notices of intent to levy were based in
part on improper assessments. In particular, the Commissioner
agreed that the assessments were improper insofar as they
exceeded the tax liabilities that the taxpayer had reported on
his returns. The Commissioner conceded that assessments against
the taxpayer for amounts greater than the tax liabilities that
the taxpayer had reported on his returns were premature in that
the Commissioner was required to comply first with the normal
deficiency procedures starting with the issuance of a notice of
deficiency.
Although the Commissioner abated the improper assessments,
the Commissioner disallowed the taxpayer’s claim for
administrative costs incurred in contesting the notices of intent
to levy. The taxpayer responded by filing a petition for an
award of administrative costs with the Court.
Upon review, we agreed with the Commissioner that the
taxpayer was not entitled to relief under section 7430 on the
ground that the Commissioner had not issued either an Appeals
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Last modified: May 25, 2011