William W. Howard - Page 8

                                        - 8 -                                         
          petitioner from contesting the existence or amount of his tax               
          liabilities in proceedings before the Appeals Office or the                 
          Court.6  Petitioner has not, in either the Appeals Office hearing           
          or in his Lien and Levy Action petition filed with the Court,               
          raised a spousal defense or challenged respondent's proposed levy           
          by offering a less intrusive means for collecting the taxes.  See           
          sec. 6330(c)(2)(A).  These issues are now deemed conceded.  See             
          Rule 331(b)(4).  In short, petitioner has failed to raise any               
          justiciable claim for relief.7                                              
               Based upon the record presented, we agree that respondent is           
          entitled to summary judgment in this case.  Simply put, there is            
          no genuine issue as to any material fact, and a decision may be             
          rendered as a matter of law in respondent's favor.                          

          two civil actions in Florida State court constitutes “new                   
          evidence” under any conceivable view of that phrase.  In any                
          event, sec. 6330(c)(2)(B) precludes reconsideration in the                  
          present proceeding of petitioner’s tax liabilities for 1987 and             
               6  Petitioner’s liability for deficiencies in income taxes             
          and additions to tax under secs. 6651(a)(1) and 6654 for the                
          taxable years 1987 and 1988 is established by the Court’s                   
          decision entered on January 21, 1998, in docket No. 24572-95,               
          which decision became final on April 21, 1998.  The doctrine of             
          res judicata precludes petitioner from relitigating that                    
          liability.  See, e.g., Krueger v. Commissioner, 48 T.C. 824, 829-           
          830 (1967).                                                                 
               7  As for petitioner’s professed concern about the welfare             
          of the heirs of the Putman estate, we refer petitioner to Howard            
          v. Commissioner, T.C. Memo. 1997-473 n.4.                                   

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011