- 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