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6330(c)(2)(B) from challenging the existence or amount of their
underlying tax liability in this collection review proceeding
because petitioners received a notice of deficiency for the tax
in question. Respondent also contends that the Appeals officer’s
review of Form 4340 for petitioners’ account for the taxable year
1997 satisfied the verification requirement of section
6330(c)(1).
Petitioners filed an Objection to respondent’s motion,
alleging, inter alia, that “respondent has never identified one
law that makes petitioners liable, or one law that requires
petitioners to pay this tax” and admitting, inter alia, that
“they received a Notice of Deficiency from Deborah Decker.”
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court's motions session in Washington, D.C.
Petitioners did not attend the hearing; however, they did file a
written statement pursuant to Rule 50(c), which incorporated by
reference certain of their prior filings. Respondent’s counsel
appeared at the hearing and, based on petitioners’ behavior
throughout the proceeding, orally moved for the imposition of a
penalty under section 6673.
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
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Last modified: May 25, 2011