Anthony M. Davich - Page 11

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          concluded that respondent’s determination to proceed with                   
          collection by way of levy should be sustained.                              
               G.  Petitioner’s Petition                                              
               On January 7, 2002, petitioner filed with the Court a                  
          Petition for Lien or Levy Action seeking review of respondent’s             
          notice of determination.5  The petition includes allegations                
          that: (1) The Appeals officer failed to obtain verification from            
          the Secretary that the requirements of any applicable law or                
          administrative procedure were met as required under section                 
          6330(c)(1); (2) the Appeals officer failed to identify the                  
          statutes making petitioner liable for Federal income tax; (3)               
          petitioner never received a “valid” notice of deficiency; i.e.,             
          one signed by the Secretary or someone with delegated authority             
          from the Secretary; (4) petitioner never received a notice and              
          demand for payment; and (5) petitioner was denied the opportunity           
          to challenge the existence or amount of his underlying tax                  
               Petitioner attached to his petition several documents,                 
          including copies of the cover page of the notice of deficiency              
          dated December 8, 1999, the Appeals officer’s May 30, 2001,                 
          letter referencing the Pierson v. Commissioner, 115 T.C. 576                
          (2000) and Davis v. Commissioner, T.C. Memo. 2001-87 cases, the             

               5  At the time that the petition was filed, petitioner                 
          resided in Las Vegas, Nevada.                                               

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