- 5 -
collection of petitioners’ outstanding tax liabilities. On
May 7, 2001, petitioners filed with the Court a joint petition
for lien or levy action seeking review of respondent’s notices of
determination.2
As indicated, respondent filed a motion for summary judgment
asserting that there is no dispute as to a material fact and that
respondent is entitled to judgment as a matter of law. In
particular, respondent contends that, because petitioners
acknowledge that they received the notice of deficiency dated
October 15, 1999, they cannot challenge the existence or amount
of their underlying tax liability for 1997 in this proceeding.
Respondent further asserts that the Appeals officer’s review of
Form 4340 with regard to petitioners’ account for 1997 satisfied
the verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioners were issued a notice and demand for
payment.
Petitioners filed an objection to respondent’s motion.
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court’s motions session in Washington, D.C.
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
2 At the time that the petition was filed, petitioners
resided in Las Vegas, Nev.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011