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Petitioner filed with the Court an imperfect Petition for
Lien or Levy Action Under Section 6320(c) or 6330(d),2 and,
later, an amended petition. The amended petition is limited to
allegations challenging the existence and amount of petitioner’s
tax liability for 1993.
After respondent filed an answer to the petition, respondent
filed a Motion for Summary Judgment. In short, respondent
contends that petitioner’s challenge to the existence and/or
amount of his tax liability for 1993 is not properly before the
Court in this proceeding, and petitioner otherwise failed to
raise a valid issue for judicial review. Petitioner filed an
objection to respondent’s motion. Petitioner maintains that he
has proven that he had sufficient basis in the S corporation to
cover the loss claimed on his 1993 tax return.
This matter was called for hearing at the Court's motions
sessions held in Washington, D.C. Petitioner and counsel for
respondent appeared at the hearing and presented arguments in
respect of respondent's motion.
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when demand for
payment of that person’s liability for taxes has been made and
2 At the time that the petition was filed, petitioner
resided in Ferron, Utah.
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