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E. Respondent’s Notice of Determination
On December 11, 2001, respondent sent petitioner a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. The notice stated that the Appeals Office had
determined that it was appropriate for respondent to proceed with
the collection of petitioner’s outstanding tax liability for
1997.
F. Petitioner’s Petition
On February 7, 2002, petitioner filed with the Court a
petition for lien or levy action seeking review of respondent’s
notice of determination.3 The petition includes allegations
that: (1) The Appeals officer failed to obtain verification from
the Secretary that the requirements of any applicable law or
administrative procedure were met as required under section
6330(c)(1); (2) petitioner never received a notice and demand for
payment or valid notice of deficiency; and (3) petitioner was
denied the opportunity to raise “relevant issues”.
G. Respondent’s Motion for Summary Judgment
As indicated, respondent filed a Motion For Summary Judgment
asserting that there is no dispute as to a material fact and that
respondent is entitled to judgment as a matter of law. In
3 At the time that the petition was filed, petitioner
resided in Las Vegas, Nevada. The envelope bearing the petition
contains a timely U.S. Postal Service postmark dated Jan. 9,
2002. See secs. 6330(d)(1), 7502.
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