- 6 -
proceed with collection against petitioners for the taxable years
1989 through 1993. Petitioners filed with the Court a timely
Petition for Lien or Levy Action Under Code Section 6320(c) or
6330(d) challenging respondent’s notice of determination.3 The
petition includes allegations that respondent erred by failing
to: (1) 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) identify
the assessment officer that prepared the Forms 23C, Summary
Record of Assessment, for the years in issue.
After respondent filed an answer to the petition, respondent
filed a Motion for Summary Judgment and Declaration, attaching
thereto Forms 4340, Certificate of Assessments, Payments, and
Other Specified Matters, for each of the years in issue.
Petitioners filed a response to respondent’s motion. Petitioners
assert that material issues of fact remain in dispute regarding
the documents that Settlement Officer Carter relied on at the
Appeals Office hearing to verify that the requirements of all
applicable laws and administrative procedures were met with
regard to the disputed assessments.
This matter was called for hearing at the Court's motions
sessions held in Washington, D.C., on November 14, 2001, December
3 At the time that the petition was filed, petitioners
resided in Garden Grove, California.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011