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respondent’s motion for summary judgment under Rule 121 and to
impose a penalty under section 6673. Petitioner responded to
respondent’s motion under Rule 121(b).
We shall grant respondent’s motion for summary judgment and
shall impose a $5,000 penalty against petitioner. Section
references are to the applicable versions of the Internal Revenue
Code. Rule references are to the Tax Court Rules of Practice and
Procedure.
Background
Petitioner’s liability was determined by this Court in our
opinion Hodgson v. Commissioner, T.C. Memo. 1998-70. In
addition, on October 19, 2000, the Court rendered an oral opinion
against petitioner with respect to respondent’s proposed levy to
collect petitioner’s 1994 tax liability. The Court held in the
oral opinion that respondent could proceed with the collection
action as determined in the notice of determination.
On December 3, 2001, respondent mailed to petitioner a
Letter 3172--Notice of Federal Tax Lien Filing and Your Right to
a Hearing (lien notice) for 1994. Enclosed with the lien notice
was a copy of Form 12153, Request for a Collection Due Process
Hearing. On January 9, 2002, respondent received from petitioner
Form 12153 requesting the hearing regarding the lien.
On April 3, 2002, a hearing was held between respondent’s
Appeals officer and petitioner. At the hearing, the Appeals
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