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On October 12, 2000, respondent received petitioner’s Form
12153, Request for a Collection Due Process Hearing. On February
13, 2002, a face-to-face hearing was held between an Appeals
officer and petitioner. During the hearing, petitioner was
provided with a Form 4340, Certificate of Assessments, Payments,
and Other Specified Matters for his 1995, 1996, and 1997 tax
years. The Appeals officer also informed petitioner that the
arguments he made at the hearing were considered to be frivolous.
The hearing was recorded and transcribed.
On March 8, 2002, respondent issued two Notice(s) of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 advising that respondent determined to proceed with
collection. Attached to the notices were the Appeals officer’s
report, denominated as a “Summary of Issue and Recommendation”,
which included advice to petitioner that the Tax Court is
authorized “to impose monetary sanctions up to $25,000 for
instituting or maintaining an action before it primarily of [sic]
delay or for a [sic] taking a position that is frivolous or
groundless.”
Discussion
Respondent seeks summary judgment with respect to whether he
may proceed to collect certain outstanding tax liabilities
2(...continued)
his petition to this Court, petitioner did not challenge
respondent’s actions with respect to the 1998 liability.
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Last modified: May 25, 2011