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F. Petitioners’ Petition
On April 5, 2001, petitioners filed with the Court a
petition for lien or levy action seeking review of respondent’s
notice of determination.7 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) petitioners never received a notice and demand
for payment; and (3) petitioners were denied the opportunity to
challenge (a) the appropriateness of the collection action; and
(b) the existence or amount of their underlying tax liability.
G. Respondent’s Motion for Summary Judgment
As indicated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673 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 received the notice
6(...continued)
that “During the Collection Due Process Hearing I provided you a
Summary Record of Assessment, which you handed back to me because
the Secretary did not sign it.”
At the hearing on respondent’s motion, respondent’s counsel
represented that what was provided to petitioners at the Appeals
Office hearing was Form 4340, Certificate of Assessments,
Payments, and Other Specified Matters, with regard to
petitioners’ taxable year 1997.
7 At the time that the petition was filed, petitioners
resided in Las Vegas, Nevada.
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