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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 petitioner received the notice
of deficiency dated December 3, 1999, he cannot challenge the
existence or amount of his underlying tax liability for 1997 in
this proceeding. Respondent further contends that the Appeals
officers’ review of Form 4340 with regard to petitioner’s account
for 1997 satisfied the verification requirement imposed under
section 6330(c)(1) and demonstrates that petitioner was issued a
notice and demand for payment. Finally, respondent contends that
petitioner’s behavior warrants the imposition of a penalty under
section 6673.
Petitioner 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 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
the payment of the person’s liability for taxes has been made and
the person fails to pay those taxes. Such a lien arises when an
assessment is made. Sec. 6322. Section 6323(a) requires the
Secretary to file notice of Federal tax lien if such lien is to
be valid against any purchaser, holder of a security interest,
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