Timothy Vincent Tipp - Page 4




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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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