David Andrew and Kathleen Stilwell Schmith - Page 10




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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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