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Petitioner attached to his petition several documents,
including copies of the cover page of the notice of deficiency
dated August 11, 2000, the notice of balance due dated February
26, 2001, and the Form 4340 that was furnished to him by the
Appeals officer at the administrative hearing on October 4, 2001.
G. Respondent’s Motion For Summary Judgment
As stated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673. Respondent
contends that petitioner is barred under section 6330(c)(2)(B)
from challenging the existence or amount of his underlying tax
liability in this collection review proceeding because petitioner
received a notice of deficiency for the tax in question.
Respondent also contends that the Appeals officer’s review of
Form 4340 for petitioner’s account for the taxable year 1998
satisfied the verification requirement of section 6330(c)(1).
Finally, respondent contends that petitioner’s behavior warrants
the imposition of a penalty under section 6673.
Petitioner filed an Objection to respondent’s motion,
alleging, inter alia, that “no statutory notice and demand was
sent” and that “no statute establishes a liability for the income
tax or requires the payment of the income tax”. Thereafter,
pursuant to notice, respondent’s motion was called for hearing at
5(...continued)
proceeding.
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