Terry Hiram Pierson - Page 4




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          Determination Concerning Collection Actions to petitioner stating           
          in pertinent part as follows:                                               
               Your request for a hearing with Appeals was made under                 
               IRC �6330 to prevent appropriate collection action.                    
               You state in your request that you did not have income                 
               for 1988 that is subject to tax.  Tax was assessed for                 
               the year 1988 under IRC �6020(b) because you failed to                 
               voluntarily file an income tax return.  You were                       
               provided an opportunity to dispute the assessment but                  
               you defaulted on the statutory notice of deficiency of                 
               October 6, 1995.                                                       
               A hearing with Appeals to discuss alternative                          
               collection resolutions was held with you on June 12,                   
               2000.  IRC �6330(c)(2)(B) precludes you from raising                   
               the 1988 liability as an issue.  You responded by                      
               stating that you had no income that is subject to tax                  
               for 1988 and requested a Determination Letter be issued                
               so that you may pursue your case through the Tax Court.                
               On August 10, 2000, petitioner submitted to the Court a                
          document that the Court filed as an imperfect petition for review           
          of respondent's determination to proceed with collection.2  The             
          petition does not contain any specific allegations.                         
          In response to the petition, respondent filed a Motion To                   
          Dismiss For Failure To State A Claim Upon Which Relief Can Be               
          Granted.  Respondent asserts that, because petitioner received a            
          notice of deficiency for the year in issue (and therefore was               
          presented with an earlier opportunity to contest his tax                    
          liability in this Court), petitioner is precluded by statute from           
          contesting his tax liability in this proceeding.  By Order dated            


               2  At the time that the petition was filed, petitioner                 
          resided in Westminster, Colo.                                               





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