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income from National Finance Services Co. and that petitioner was
not allowed to file a joint return.
On May 16, 2002, petitioner filed a petition with the Court
disputing the notice of deficiency for 2000.3 On October 10,
2002, petitioner filed an amended petition, which stated:
1) Notice of deficiency is not the statutory notice called
for by code section 6303, 6321, 6331. 2) Code sections 6204
6211 6213 only allow for supplemental assessments to be made
when an initial assessment is made by the “Secretary” 3)
Section 6201 only authorizes the Secretary to estimate a tax
or his delegate 4) Section 6501(c) precludes IRS (absent a
court order) that petitioner owe any more in Federal tax
than the zero shown on the return. 5) by definition Section
6211 precludes that a deficiency can exist with respect to a
zero return please see page 11 of petitioner answer to
jurisdiction to hear the matter! 6) 6212 - only “Secretary”
can send a “Notice” of deficiency 7) 6215 - assessment paid
upon notice of demand
On June 26, 2002, petitioner filed a petition with the Court
disputing the notice of deficiency for 1996 and 1997.4 On
September 16, 2002, petitioner filed an amended petition.
3 The petition was originally filed under sec. 6330(d).
Petitioner simultaneously filed with the petition a motion to
dismiss for lack of jurisdiction, arguing that the
“determination” was invalid because a hearing was not conducted
and petitioner was not provided with information that he was
entitled to. Respondent filed a notice of objection, stating
that a notice of determination concerning collection actions for
2000 had not been issued and no attempts to collect the tax by
lien or levy have been made. The Court denied petitioner’s
motion and ordered petitioner to file a proper amended petition
if he wished to contest the notice of deficiency for 2000.
4 The petition was originally filed under sec. 6330(d).
Respondent filed a motion for more definite statement. On Aug.
19, 2002, the Court ordered petitioner to file an amended
petition with respect to the notice of deficiency for 1996 and
1997 by Sept. 19, 2002.
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