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“Gross Income” from which the tax is calculated.
* * * * * * *
IRS revenue officers are authorized by law to
conduct only civil enforcement under Subtitle E
(pertaining to alcohol, tobacco and firearms taxes),
not under Subtitle A (income taxes.) * * *
The petition also includes allegations that petitioner never
received a notice and demand for payment and that petitioner was
confused by “the various amounts sought in numerous conflicting
notices”. Finally, petitioner attached to the petition several
exhibits, including a copy of the Appeals officer’s January 30,
2001, letter attempting to schedule an administrative hearing.
H. 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
particular, respondent contends that because petitioner received
the notice of deficiency dated December 28, 1994, petitioner
cannot challenge the existence or amount of his underlying tax
liability for 1992 in this proceeding. Respondent further
contends that the Appeals officer’s review of the transcript of
account with regard to petitioner’s account for 1992 satisfied
the verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioner was issued a notice and demand for
payment.
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