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follows:
You requested a Collection Due Process Hearing under
IRC �6330 objecting to proposed levy action. The
arguments you submitted with your request for a
hearing, and at your hearing have been determined by
the courts to be frivolous and without merit. You did
not challenge the appropriateness of the proposed
collection action or raise any collection alternatives.
You are precluded from raising the underlying liability
as an issue under IRC �6330(c)(2)(B) because you were
previously provided an opportunity to dispute the tax
liability and did not elect to do so.
G. Petitioner’s Petition
On August 14, 2001, petitioner filed with the Court a
Petition for Lien or Levy Action seeking review of respondent’s
notice of determination.5 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) the Appeals officer failed to identify the
statutes making petitioner liable for Federal income tax; and (3)
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.
H. Respondent’s Motion To Dismiss
As stated, respondent filed a Motion To Dismiss For Failure
To State A Claim And To Impose A Penalty Under I.R.C. �6673.
5 At the time that the petition was filed, petitioner
resided in Henderson, Nevada.
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