Brandon Christopher Merriweather - Page 4




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          For Failure To State A Claim Upon Which Relief Can Be Granted,              
          asserting that because petitioner received a notice of deficiency           
          for the taxable years 1995 and 1996, he is barred from                      
          challenging in the present proceeding either the existence or the           
          amount of the underlying tax liabilities for those years.                   
               This matter was called for hearing at the Court's motions              
          session in Washington, D.C.  Counsel for respondent appeared at             
          the hearing and presented argument in support of respondent's               
          motion.  No appearance was made by or on behalf of petitioner at            
          the hearing.  However, the Court did have before it petitioner’s            
          Objection to respondent’s motion.                                           
               During the hearing in Washington, D.C., counsel for                    
          respondent acknowledged that the petition states a claim for                
          relief with respect to respondent’s determination to proceed with           
          collection for the taxable year 1997.                                       
          Discussion                                                                  
               In the Internal Revenue Service Restructuring and Reform Act           
          of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress           
          enacted new sections 6620 (pertaining to liens) and 6630                    
          (pertaining to levies) to provide protections for taxpayers in              
          tax collection matters.  Section 6330 generally provides that the           
          Commissioner cannot proceed with the collection of taxes by way             
          of a levy on a taxpayer's property until the taxpayer has been              
          given notice of and the opportunity for an administrative review            






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