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Paul H. Durham, for petitioner.
William F. Castor, for respondent.
OPINION
SWIFT, Judge: This matter is before us on respondent’s
motion under Rule 121 for summary judgment. Petitioner
challenges respondent’s Appeals Office determination sustaining
the filing of Federal tax liens relating to petitioner’s $472,532
assessed and unpaid Federal income tax deficiency for 1980.
Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code as applicable to the
year in issue.
The issues for decision on respondent’s motion for summary
judgment are whether we, in reviewing respondent’s notice of
determination under section 6330(d)(1) for an abuse of
discretion: (1) May consider a statute of limitations contention
that was asserted by petitioner and adjudicated against
petitioner in a prior District Court proceeding; and (2) shall
consider a new issue that was not raised by petitioner at his
collection hearing with respondent’s Appeals Office.
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Last modified: May 25, 2011