-7-
notice and the opportunity for an administrative review of the
matter (in the form of an Appeals Office hearing) and, if
dissatisfied, with judicial review of the administrative
determination. Davis v. Commissioner, 115 T.C. 35, 37 (2000);
Goza v. Commissioner, supra. In the case of such judicial
review, the Court will review a taxpayer’s liability under the de
novo standard where the validity of the underlying tax liability
is at issue. The Court will review the Commissioner’s
administrative determination for abuse of discretion with respect
to other issues. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Here, respondent notified petitioner that respondent had
filed a notice of Federal income tax lien against petitioner’s
property and was proposing to levy upon that property in order to
collect unpaid income tax assessments. Following the
determination by Appeals that respondent’s lien and proposed levy
were proper, petitioner sought relief in this Court. Petitioner
alleges in his petition that “The determination was made without
verification that the law and procedures were complied with.”
Petitioner asserts that
neither of the transcripts [Forms 4340] showed that the
Petitioner had been sent the Notice of Assessment
pursuant to 26 U.S.C. �6303 or that the Commissioner
had transmitted the Certified Assessment list,
identifying the petitioner, to the Director or that the
assessment officer had in fact executed the summary
record of assessment on the dates the assessments were
alleged to have been made.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011