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allegations that petitioner is not liable for taxes under the
Uniform Commercial Code. In response, respondent filed a Motion
to Dismiss for Failure to State a Claim Upon Which Relief May Be
Granted.
This matter was called for hearing at the Court's motions
session held 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.
Following the hearing, respondent filed a supplement to his
motion to dismiss asserting that the collection review procedures
set forth in sections 6320 and 6330 are limited to lien and levy
actions and do not preclude respondent from applying an available
credit to a taxpayer’s outstanding tax liability. Petitioner
filed an affidavit which stated that petitioner denied the
existence of various entities including the United States of
America, the United States Tax Court, and the Internal Revenue
Service.
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 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide protections for taxpayers in
tax collection matters. Section 6330 generally provides that the
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