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Appeals officer’s June 18, 2001, letter transmitting the literal
transcripts for 1997 and 1998, and the transcripts themselves.
H. Respondent’s Motion For Summary Judgment
On June 14, 2002, respondent filed his Motion For Summary
Judgment And To Impose A Penalty Under I.R.C. Section 6673.
Respondent contends that petitioner is barred under section
6330(c)(2)(B) from challenging the existence or amount of his
underlying tax liability in this collection review proceeding
because petitioner received a notice of deficiency for the taxes
in question. Respondent also contends that the Appeals officer’s
review of computer transcripts for petitioner’s accounts for the
taxable years 1997 and 1998 satisfied the verification
requirement of section 6330(c)(1). Finally, respondent contends
that petitioner’s behavior warrants the imposition of a penalty
under section 6673.
By letter dated June 25, 2002, respondent’s counsel provided
petitioner with a Form 4340, Certificate of Assessments,
Payments, and Other Specified Matters, pertaining to each of
petitioner’s accounts for the taxable years 1997 and 1998.
On July 9, 2002, petitioner filed an Objection to
respondent’s motion, alleging, inter alia, that the December 8,
1999, notice of deficiency was invalid because District Director
James J. Walsh “did not have any delegated authority to send out
the Deficiency Notice”, that he never received “the statutory
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