Raymond B. Magana - Page 7




                                        - 7 -                                         
          petitioner’s physical illness and the resulting cloud on title to           
          petitioner’s residence, petitioner’s only significant asset).               
          Petitioner makes no other argument with regard to the propriety             
          of respondent’s notice of determination.                                    
              On February 13, 2002, at the hearing before us on                      
          respondent’s motion for summary judgment, petitioner’s counsel              
          acknowledged that petitioner’s ill health was not recent but had            
          extended back over 20 years.  Further, at that hearing, in                  
          response to a question from the Court as to why hardship had not            
          been raised at petitioner’s collection hearing or otherwise                 
          brought to the attention of respondent’s Appeals Office,                    
          petitioner’s counsel acknowledged that he had had an opportunity            
          at the collection hearing to raise hardship but that he had                 
          chosen not to do so.                                                        

                                     Discussion                                       
          Statute of Limitations                                                      
               Respondent argues that under section 6330(c)(4) and under              
          the principle of collateral estoppel petitioner is precluded in             
          this case from asserting that no effective extension to extend              
          the period of limitations on collection of petitioner’s unpaid              
          tax liability for 1980 was executed by petitioner.  We agree with           
          respondent.                                                                 
               Section 6330(c)(4) expressly provides that taxpayers, at               
          collection hearings before respondent’s Appeals Office, may not             





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011