- 2 -
On March 13, 2000, respondent issued to petitioner a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. The collection activity concerned petitioner’s
assessed and unpaid 1992 income tax liability and frivolous
income tax return penalties for the 1994, 1995, and 1996 tax
years pursuant to section 6702(a). Petitioner, on March 27,
2000, petitioned this Court requesting that we vacate
respondent’s March 13, 2000, determination; require that
respondent conduct a proper collection due process hearing; and
order respondent to provide petitioner with the documents that
petitioner had requested. At the time he filed his petition,
petitioner resided in Gaithersburg, Maryland.
Petitioner, on May 21, 2001, moved to dismiss on the ground
that respondent’s determination is invalid because respondent did
not provide petitioner with a hearing as defined in the statute.
Respondent on June 7, 2001, before the hearing scheduled for
petitioner’s motion, moved to dismiss for lack of this Court’s
jurisdiction and to strike as to the section 6702 frivolous
return penalties for 1994, 1995, and 1996. At the hearing on the
parties’ motions, respondent conceded petitioner’s unpaid 1992
income tax liability.
If the Court otherwise has jurisdiction over a case, a full
concession by the Commissioner as to the amount in dispute does
not cause the Court to lose jurisdiction; the Court would not
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011