Robert C. MacElvain - Page 8




                                        - 8 -                                         
          G. Commencement of the Present Case                                         
               On October 27, 1999, petitioner filed with the Court a                 
          petition for review of respondent's determination to proceed with           
          collection.5  The petition includes an allegation that petitioner           
          is not liable for the underlying taxes because of the expiration            
          of the period of limitations on assessment for the years in issue           
          and government fraud.                                                       
               After filing an answer to the petition, respondent filed a             
          Motion for Partial Summary Judgment.  Respondent contends that,             
          because petitioner received notices of deficiency for the taxable           
          years 1980, 1981, 1982, and 1983 (and therefore was presented               
          with an earlier opportunity to contest his tax liabilities for              
          those years), petitioner is precluded by statute from contesting            
          the underlying taxes for those years in this proceeding.                    
          Petitioner filed an opposition to respondent's motion.                      
               This matter was called for hearing at the Court's motions              
          session in Washington, D.C., on September 6, 2000.  Counsel for             
          respondent appeared at the hearing and offered argument in                  
          support of respondent's motion.  Petitioner appeared at the                 
          hearing and offered argument in opposition to respondent's                  
          motion.  Petitioner also offered the testimony of a witness,                


               5  The petition was filed pursuant to Title XXXII of the               
          Court’s Rules of Practice and Procedure governing Lien and Levy             
          Actions.                                                                    
               At the time that the petition was filed, petitioner resided            
          in Eufaula, Alabama.                                                        





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011