Emil P. Tolotti, Jr. - Page 7

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          certified as required by the Uniform Federal Tax Lien                       
          Registration Act as adopted by the State of Nevada; (2) the                 
          Appeals officer conducted a sham hearing; (3) petitioner was                
          denied a fair hearing by an impartial Appeals officer; (4) 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); (5) the            
          Appeals officer failed to identify the statutes (a) making                  
          petitioner liable for Federal income tax; (b) authorizing                   
          respondent’s agents to enforce the Internal Revenue Code; and (c)           
          permitting respondent to file a Notice of Federal Tax Lien; (6)             
          respondent falsely claimed that petitioner earned foreign source            
          income during 1995 and respondent failed to identify the specific           
          source of such income; and (7) petitioner was denied the                    
          opportunity to challenge (a) the appropriateness of the                     
          collection action; and (b) the existence or amount of his                   
          underlying tax liability.                                                   
               After filing an answer to the amended petition, 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 a notice of deficiency for 1995,           
          petitioner is barred under section 6330(c)(2)(B) from challenging           
          the existence or amount of his tax liability in this proceeding.            

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