- 8 -
liability for 1997. In the notice, the Appeals Office concluded
that respondent’s determination to proceed with collection by way
of levy should be sustained.
F. Petitioner’s Petition and Motion To Dismiss
On August 16, 2001, petitioner filed with the Court a
Petition for Lien or Levy Action seeking review of respondent’s
notice of determination.3 The petition includes the following
allegations: (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) the Appeals officer failed to
provide petitioner with a copy of the tax return from which the
assessments were made or a copy of Form 23C; and (3) the Appeals
officer failed to demonstrate that petitioner received a valid
notice of deficiency or notice and demand for payment.
Concurrently with the filing of his petition, petitioner
filed a motion to dismiss for lack of jurisdiction in which he
asked the Court to “declare as invalid the determination at
issue, since the appeals officer issued the determination without
providing, at the hearing, numerous documents and supporting
evidence”. Petitioner attached to his motion a Memorandum
3 At the time that the petition was filed, petitioner
resided in Las Vegas, Nevada.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011