Rainer B. and Sonja D. Wagner - Page 8

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          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                                
               After filing an answer to the petition, 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:  (1) Because                 
          petitioners received the notice of deficiency dated October 8,              
          1999, they cannot challenge the existence or amount of their                
          underlying tax liability for 1997 in this proceeding; (2) the               
          Appeals officer’s review of the IMF MCC transcript of account               
          with regard to petitioners’ account for 1997 satisfied the                  
          verification requirement imposed under section 6330(c)(1); (3)              
          the record shows that petitioners were issued a notice and demand           
          for payment; and (4) petitioners’ behavior warrants the                     
          imposition of a penalty under section 6673.                                 

          in Las Vegas, Nev.                                                          

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