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administrative procedure were met as required under section
6330(c)(1); (2) petitioners never received a notice and demand
for payment or valid notice of deficiency; and (3) petitioners
were denied the opportunity to raise “relevant issues”.
G. Respondent’s Motion for Summary Judgment
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 received
the notice of deficiency dated May 26, 2000, they cannot
challenge the existence or amount of their underlying tax
liability for 1998 in this proceeding. Respondent further
contends that the Appeals officer’s review of Form 4340 with
regard to petitioners’ liability for 1998 satisfied the
verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioners were issued a notice and demand for
payment.
Pursuant to notice, respondent’s motion was called for
hearing at the Court’s motions session in Washington, D.C.
Counsel for respondent appeared at the hearing and offered
argument in support of respondent’s motion. Although petitioners
did not appear at the hearing, they filed with the Court a
written statement pursuant to Rule 50(c).
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Last modified: May 25, 2011