- 5 - Petitioner stated: (1)6020(b) only authorizes IRS to make changes to certain returns: 941, 940, 942, 943, 11(b), 720, 2290, 4638, 0141, 1065-form 1040 is not applicable. (2) Code section 6212 states “The Secretary of Treasury” determines a deficiency & the “Secretary” or his delegate shall notify taxpayer. (3) Code section 6215 makes it known a “notice of demand” form 17A must be sent to taxpayer none was sent by “Secretary” (4) 6201 doesn’t allow Secretary to estimate a tax based on a return omitted (5) No statute makes me liable for tax On July 9, 2003, the Court issued Israel v. Commissioner, T.C. Memo. 2003-198. Petitioner had filed a petition in that case in response to a notice of determination concerning collection action(s) under section 6320 and/or 6330 for taxable years 1994, 1995, and 1996.5 Id. The Court concluded that respondent did not abuse his discretion in determining to proceed with the collection action with respect to 1996. Further, the Court stated: Finally, although petitioner did not receive a notice of deficiency [before the section 6330 hearing] with respect to petitioner’s unpaid liability for 1995 and 1996, the Court finds the contentions and arguments which petitioner advanced at his Appeals Office hearing, in his petition, and in petitioner’s trial memorandum and which challenge the existence or the amount of each such unpaid liability to be frivolous and/or groundless. 5 After petitioner filed a petition with this Court to review the notice of determination for 1996, on Mar. 28, 2002, respondent issued to petitioner the notice of deficiency for 1996 and 1997 on the basis of omitted capital gain and interest income that was not at issue in the sec. 6330 proceeding, but is at issue in the instant proceeding. Israel v. Commissioner, T.C. Memo. 2003-198.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011