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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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