Anthony M. Davich - Page 19

                                       - 19 -                                         
          accuracy-related penalty determined in the notice of deficiency.            
          A notice of balance due constitutes a notice and demand for                 
          payment within the meaning of section 6303(a).  See, e.g., Hughes           
          v. United States, 953 F.2d 531, 536 (9th Cir. 1992); Newman v.              
          Commissioner, T.C. Memo. 2002-135; Weishan v. Commissioner,                 
          supra; see also Hansen v. United States, 7 F.3d 137, 138 (9th               
          Cir. 1993).  Notably, petitioner attached copies of the notices             
          of balance due dated May 8, 2000, as exhibits to his Amended                
          Objection to respondent’s motion.7                                          
               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.8               
          These issues are now deemed conceded.  Rule 331(b)(4).  In the              
          absence of a valid issue for review, we conclude that respondent            
          is entitled to judgment as a matter of law sustaining the notice            
          of determination dated September 21, 2001.                                  

               7  We also reject petitioner’s argument that notice and                
          demand for payment was not in accord with a Treasury decision               
          issued in 1914 that required a Form 17 to be used for such                  
          purpose.  See Tapio v. Commissioner, T.C. Memo. 2002-141.                   
               8  Petitioner stated to the Appeals officer at the                     
          administrative hearing on July 30, 2001, that he would pay in               
          full his outstanding liabilities if the Appeals officer “would              
          just point out the statute and regulation that requires me to pay           
          the tax at issue.”  The statutory citations sought by petitioner            
          are identified supra on p. 16 of this opinion.                              

Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011