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notice of determination.2
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
particular, respondent contends that, because petitioners
acknowledge that they received the notices of deficiency for 1996
and 1997, they cannot challenge the existence or amounts of their
underlying tax liabilities for those years in this proceeding.
Respondent further asserts that the Appeals officer’s review of
transcripts of account for 1996 and 1997 satisfied the
verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioners were issued a notice and demand for
payment.
Petitioners filed an objection to respondent’s motion
repeating the various challenges first raised in their request
for an administrative hearing. Thereafter, pursuant to notice,
respondent’s motion was called for hearing at the Court’s motions
session in Washington, D.C.
Following the hearing, the Court directed respondent to file
a supplement to his motion for summary judgment providing the
Court with Forms 4340, Certificate of Assessments, Payments, and
Other Specified Matters, with regard to petitioners’ accounts for
1996 and 1997. Respondent complied with the Court’s order.
2 At the time that the petition was filed, petitioners
resided in Willits, California.
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Last modified: May 25, 2011