- 13 -
his underlying tax liabilities; and (4) petitioner never received
a notice and demand for payment for the liabilities in issue.
Petitioner attached to his petition many documents,
including copies of: (1) The literal transcripts of his accounts
for 1997 and 1998, (2) his letters dated September 16, 2000,
acknowledging receipt of the notices of deficiency for 1997 and
1998, and (3) the notice of deficiency for 1998.
H. Respondent’s Motion For Summary Judgment
As stated, respondent filed a Motion For Summary Judgment.
Respondent contends, inter alia, that petitioner is barred under
section 6330(c)(2)(B) from challenging the existence or amount of
his underlying tax liabilities in this collection review
proceeding because petitioner received notices of deficiency for
the taxes in question. Respondent also contends that the Appeals
officer’s review of transcripts of petitioner’s accounts for 1997
and 1998 satisfied the verification requirement of section
6330(c)(1).
Respondent also filed a Declaration in support of the motion
for summary judgment. Attached to the Declaration are Forms
4340, Certificate of Assessments, Payments and Other Specified
Matters, in respect of petitioner’s accounts for 1997 and 1998.
Each Form 4340 shows, inter alia, an assessment on October 30,
2000, the issuance of a notice of balance due on that same date,
the issuance of a subsequent collection notice on April 16, 2001,
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011