David J. and Jo Dena Johnson - Page 2




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               frivolous return penalty.  Van Es v. Commissioner, 115                  
               T.C. 324, 328-329 (2000).                                               
                    Held, further, in a case in which we lack                          
               jurisdiction to review a lien and levy determination,                   
               we will no longer decide whether the hearing                            
               requirement was met.  We will no longer follow Meyer v.                 
               Commissioner, 115 T.C. 417 (2000), to the extent it                     
               holds to the contrary.                                                  


               David J. and Jo Dena Johnson, pro se.                                   
               Horace Crump, for respondent.                                           


                                       OPINION                                         
               COLVIN, Judge:  On November 2, 2000, respondent sent                    
          petitioners a Notice of Determination Concerning Collection                  
          Action(s) Under Sections 6320 and/or 63301 (the lien or levy                 
          determination), in which respondent determined to proceed with               
          collection from petitioners of the frivolous return penalty for              
          1994, 1995, and 1996.  In this opinion we decide:                            
               1.  Whether we have jurisdiction under section 6330(d)(1)(A)            
          to review respondent’s determination under sections 6320 and/or              
          6330 to proceed with a collection action following respondent’s              
          assessment of the frivolous return penalty under section 6702 for            
          1994, 1995, and 1996.  We hold that we do not.  Van Es v.                    



               1  Unless otherwise stated, references to secs. 6320 and                
          6330 are to the Internal Revenue Code in effect in 2000, and                 
          other section references are to the Internal Revenue Code in                 
          effect for the years in issue.                                               





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