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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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