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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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Last modified: May 25, 2011