Michael J. Yacksyzn - Page 8




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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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