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deny petitioner’s motion for partial summary judgment (peti-
tioner’s motion), and we shall grant respondent’s motion for
partial summary judgment (respondent’s motion).
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Winter Park, Florida, at the time he
filed the petition in this case.
Petitioner filed a Federal income tax (tax) return (return)
for his taxable year 1996, which showed $42,710 as the tax due
for that year. When petitioner filed his 1996 return, he did not
pay the amount of tax due shown in that return.
On December 21, 1998, petitioner made the following request
(December 21, 1998 request) with respect to his taxable year 1996
by letter to the Disclosure Office (Disclosure Office) of the
Internal Revenue Service (IRS):
Please provide a copy of the actual, duly signed and
certified, Form 23-C, Certificate of Assessments, as
per 26 CFR 301.6203-1and [sic] Internal Revenue Manual
3(17)(46)2.3, for Thomas W. Roberts, a natural person,
for the year 1996. A current copy of a sample Form 23-
1(...continued)
furnish the requested documentation at the due
process hearing that Petitioners [sic] requested.
The parties do not address in their respective motions the
following remaining allegation of error in the petition:
“c) These failures resulted in the Petitioner’s inability to
examine documents and to cross examine witnesses against him.”
We shall, however, address that allegation below.
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