Raymond B. Magana - Page 1

                                   118 T.C. No. 30                                    

                               UNITED STATES TAX COURT                                

                          RAYMOND B. MAGANA, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10306-00L.               Filed May 31, 2002.                

               Held:  Under sec. 6330(c)(4), I.R.C., in this                          
               judicial proceeding involving respondent’s proposed                    
               collection activity, petitioner is precluded from                      
               relitigating a statute of limitations issue that was                   
               previously adjudicated in a related District Court                     
               proceeding.  Respondent’s motion for summary judgment                  
               with regard thereto is granted.                                        
               Held, further, in our review for an abuse of                           
               discretion under sec. 6330(d)(1), I.R.C., of                           
               respondent’s determination, generally we consider only                 
               arguments, issues, and other matter that were raised at                
               the collection hearing or otherwise brought to the                     
               attention of the Appeals Office.  This case does not                   
               involve an allegation of recent, unusual illness or                    
               hardship, or other special circumstance, that might                    
               cause us to make an exception to the general rule set                  
               forth herein and to consider petitioner’s new hardship                 

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