Dudley and Dorothy Moorhous - Page 6




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               In response to the petition, respondent filed a Motion To              
          Dismiss For Lack Of Jurisdiction And To Strike With Respect To              
          Dudley Moorhous And As To Taxable Years 1987, 1988, And 1997.               
          Respondent asserts that the Court lacks jurisdiction with respect           
          to petitioner Dudley Moorhous on the ground that the “decision              
          letter” issued to him does not constitute a determination letter            
          sufficient to invoke the Court’s jurisdiction pursuant to section           
          6330(d).  Respondent contends that petitioner Dorothy Moorhous is           
          the only proper petitioner before the Court.  However, respondent           
          asserts that the Court lacks jurisdiction with respect to                   
          petitioner Dorothy Moorhous as to the taxable year 1997 on the              
          ground that neither the notice of intent to levy nor the                    
          determination letter that was issued to her included that taxable           
          year.4                                                                      
               Petitioner Dudley Moorhous filed an objection to                       
          respondent’s motion to dismiss asserting:  (1) Respondent failed            
          to file his motion to dismiss in a timely manner; (2) where a               
          husband and wife have filed a joint return, the term “person” as            
          used in section 6330 should be read as referring to both husband            
          and wife, thereby barring respondent from issuing separate                  
          notices of intent to levy to petitioners; and (3) to the extent             



               4 Originally, respondent asserted that the Court lacks                 
          jurisdiction with respect to petitioner Dorothy Moorhous as to              
          the taxable years 1987, 1988, and 1997.  However, respondent                
          later modified his position, as discussed in the text, infra.               





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