Ernest L. Collins - Page 2

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          Today, we determine that respondent did not abuse his discretion            
          in deciding to proceed with collection of petitioner’s unpaid tax           
          liabilities, and will grant his motion for summary judgment.                
                                     Background                                       
               In 1998, respondent issued notices of deficiency for                   
          petitioner’s 1992-94 tax years.  Petitioner did not pay, and he             
          challenged the determined deficiencies in this Court.  As trial             
          approached, petitioner stipulated to a decision conceding the               
          full amounts shown, and we entered decision on October 26, 2000.            
               On February 26, 2001, respondent mailed notices of                     
          assessment and statements of the balance due for each of the 3              
          years at issue.  Petitioner again chose not to pay and in May               
          2001 was sent notices of intent to levy.  By August of that year            
          he still had not paid and so was sent the standard notice telling           
          him that he was entitled to a hearing.  Petitioner asked for one,           
          and it was finally held in June 2002.                                       
               In his request for a hearing, petitioner put the IRS on                
          notice of his view that its tax collection procedures violated              
          the Fourth and Fifth Amendments but focused his objection on what           
          he called the absence of a valid assessment and demand for                  
          payment.  He also stated that he could not pay the taxes even if            
          they had been validly assessed and demanded.                                
               At the hearing, the Appeals officer reviewed the Form 4340             
          --the Certificate of Assessments, Payments, and Other Specified             






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