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opportunity to challenge the existence or amount of his
underlying tax liability. The petition contains no facts in
support of any of these allegations.
G. Respondent’s Motion For Summary Judgment
As stated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673. Respondent
also filed a Declaration in support of the motion. Attached to
the Declaration is, inter alia, Form 4340 for petitioner’s
account for 1998. The Form 4340 shows, inter alia: (1) An
Assessment on July 24, 2000, in respect of the taxable year 1998;
and (2) the issuance of a notice of balance due on the date of
the assessment. See supra “B”.
Petitioner filed an Objection to respondent’s motion,
disagreeing, inter alia, with the imposition of any penalty under
section 6673, in part because “I.R. Code Section 6673 does not
have the ‘force and effect of law.’”. Petitioner also repeated
his allegation that he never received a “valid” notice of
deficiency; i.e., one signed by the Secretary or someone with
delegated authority from the Secretary.
Thereafter, pursuant to notice, respondent’s motion was
called for hearing at the Court's motions session in Washington,
D.C. Petitioner did not attend the hearing, nor did he submit
any written statement pursuant to Rule 50(c).
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