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Division (District Court case). In the District Court case,
petitioner sought review under section 6330(d) of the Appeals
officer’s determination, and also sought to quiet title to his
property that was subject to the lien placed in April 1989 with
respect to his tax liabilities for the years 1984 through 1987.
On April 16, 2001, the District Court dismissed the request for
review under 6330(d) for lack of jurisdiction but retained
jurisdiction over the quiet title action pursuant to 28 U.S.C.
sec. 2410(a).
On May 7, 2001, petitioner filed his petition in the instant
case.
In the District Court case, petitioner argued that the lien
at issue was invalid because: (1) Respondent had not properly
assessed his tax liabilities for 1984, 1985, 1986, and 1987; (2)
even if the assessments had been made, he did not receive notice
thereof; (3) no notices of deficiency were issued for 1984, 1985,
1986, and 1987; and (4) the period of limitations on collections
for 1984, 1985, 1986, and 1987 had expired.
On October 11, 2001, the District Court granted summary
judgment in favor of the United States. Perez v. United States,
89 AFTR 2d 2002-1884, 2001-2 USTC par. 50735 (W.D. Tex. 2001).
In so ruling, the District Court held that: (1) Respondent had
properly assessed petitioner’s tax liabilities for the years
1984, 1985, 1986, and 1987 on June 6, 1988 (i.e., the return
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