Steven and Davina Sego - Page 11




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          Accordingly, where the validity of the underlying tax liability             
          is properly at issue, the Court will review the matter on a                 
          de novo basis.  However, where the validity of the underlying tax           
          liability is not properly at issue, the Court will review the               
          Commissioner's administrative determination for abuse of                    
          discretion.                                                                 
               In Goza v. Commissioner, 114 T.C. 176 (2000), we concluded             
          that the taxpayer had failed to raise a valid challenge to                  
          respondent’s proposed levy before the Appeals Office and had                
          continued to assert frivolous constitutional claims in his                  
          petition for review filed with this Court.  Insofar as the                  
          petition seeks relief with respect to Steven Sego, the reasoning            
          of Goza is applicable.  Steven Sego received the statutory notice           
          of deficiency in time to file a petition but repudiated that                
          right by returning to respondent the statutory notice with                  
          frivolous language on it.  He did not file a petition, and the              
          express language of section 6330(c)(2)(B) precludes de novo                 
          review of his tax liability in this proceeding.                             
               Davina Sego did not actually receive a statutory notice of             
          deficiency.  She contends that the statutory notice and the                 
          notices of attempted delivery of certified mail are “fabricated”,           
          but she also asserts that she would have responded to them in the           
          same manner as her husband.  Thus, she has aligned herself with             
          the pattern reflected in the record of rejecting mail from the              






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