Christopher Kiley - Page 17

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          And To Impose A Penalty Under I.R.C. Section 6673.  Respondent              
          also filed a Declaration in support of the motion.  Attached to             
          the Declaration are Forms 4340, Certificate of Assessments,                 
          Payments and Other Specified Matters, for petitioner’s accounts             
          for 1995, 1997, and 1998.  Together, the Forms 4340 show, inter             
          alia: (1) Assessments on February 9, 1998, in respect of the                
          taxable year 1995, and on August 7, 2000, in respect of the                 
          taxable years 1997 and 1998; (2) the issuance of notices of                 
          balance due on the dates of assessment for the corresponding                
          taxable year(s); and (3) the issuance of the final notice of                
          intent to levy on April 28, 2001.  See supra A through D.                   
               Petitioner filed an Objection to respondent’s motion,                  
          disagreeing with the imposition of any penalty under section                
          6673.  Thereafter, pursuant to notice, respondent’s motion was              
          called for hearing at the Court's motions session in Washington,            
          D.C.  Petitioner did not attend the hearing, nor did he submit              
          any written statement pursuant to Rule 50(c).                               
               Section 6331(a) provides that if any person liable to pay              
          any tax neglects or refuses to pay such tax within 10 days after            
          notice and demand for payment, the Secretary is authorized to               
          collect such tax by levy on the person’s property.  Section                 
          6331(d) provides that at least 30 days before enforcing                     
          collection by levy on the person's property, the Secretary is               

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