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H. Petitioners’ Petition
On July 11, 2001, petitioners filed with the Court a
petition for lien or levy action seeking review of respondent’s
notice of determination.2 On August 2, 2001, petitioners filed
an amended petition which includes allegations that: (1) The
Appeals officer failed to obtain verification from the Secretary
that the requirements of any applicable law or administrative
procedure were met as required under section 6330(c)(1); and
(2) petitioners never received a notice and demand for payment of
the disputed taxes.
I. Respondent’s Motion for Summary Judgment
As indicated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673 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 March 27, 1996, they cannot challenge the
existence or amount of the income tax deficiencies and additions
to tax determined in the notice for 1992, in this proceeding.
Respondent further contends that the Appeals officer’s review of
Forms 4340 with regard to petitioners’ accounts for 1992, 1993,
and 1994 satisfied the verification requirement imposed under
2 At the time that the petition was filed, petitioners
resided in Burley, Idaho.
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