- 11 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011