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tax, penalties, and interest of $9,817.80, $496.40, and $425.92,
respectively, on December 27, 1999.
Petitioners attended the Appeals Office hearing conducted on
June 11, 2001. During the hearing, petitioners challenged the
validity of the notice of deficiency dated June 18, 1999,
asserted that they did not receive a notice and demand for
payment under section 6303(a), and argued that the transcript of
account (described above) was insufficient to satisfy the
verification requirement imposed upon the Appeals Office under
section 6330(c)(1). On July 12, 2001, respondent issued to
petitioners a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 stating that respondent
would proceed with collection.
On August 10, 2001, petitioners filed with the Court a
petition for review of respondent’s notice of determination. The
petition included the same allegations and arguments that
petitioners raised at the Appeals Office hearing. In response to
the petition, respondent filed a motion to dismiss for failure to
state a claim upon which relief may be granted and to impose a
penalty under section 6673. Respondent contends that, because
the record shows that petitioners received the notice of
deficiency dated June 18, 1999, petitioners are barred under
section 6330(c)(2)(B) from challenging the notice of deficiency
and/or their underlying tax liability in this proceeding.
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Last modified: May 25, 2011