Charles Wendell Harkey, Sr. and Barbara Anne Harkey - Page 7

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               On October 24, 2002, respondent sent petitioners a Notice Of           
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 (notice of determination) with regard to their tax              
          liabilities for 1992 and 1993.  In the notice of determination,             
          the Appeals Office stated that respondent’s determination to                
          proceed with collection by way of levy should be sustained.                 
               D.  Petitioners’ Petition                                              
               On November 22, 2002, petitioners filed a Petition for Lien            
          or Levy Action Under Code Section 6320(c) or 6330(d) (the                   
          petition).  In the petition, petitioners allege as follows:                 
               We claim we do not owe these taxes.  Upon several                      
               requests to the Internal Revenue Service they were                     
               unable to support their claim to Notice of Deficiency                  
               with any documentation (other than a transcript).  My                  
               accountant has disposed of these records as well as                    
               Barbara and myself, the Petitioners.                                   
               E.  Pretrial Developments                                              
               After this case had been calendared for trial, respondent              
          filed a Motion For Summary Judgment (the motion).  In the motion,           
          respondent alleged that “The sole issue presented in this case is           
          whether petitioners are precluded from challenging the liability            
          they asserted on their originally filed returns in a Collection             
          Due Process hearing.”  Relying on section 6330(c)(2)(B),                    
          respondent took the position that petitioners were precluded, as            
          a matter of law, from challenging the liabilities reported by               
          them on their 1992 and 1993 returns.                                        
               Respondent attached to his motion, inter alia, copies of               





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