- 20 - proposition. Clark held that an assessment may be extinguished only by payment tendered by the taxpayer and cannot be extinguished by an IRS error. Plaintiff has not tendered payment, but seeks to preclude the IRS from proceeding on the assessment for 1990 based on an alleged IRS error. The authority cited by plaintiff does not support his contention that in this situation, the IRS is precluded from proceeding. [Id. at 98-6510 to 98-6511.] Petitioner is collaterally estopped from relitigating this issue in this Court. See Peck v. Commissioner, 90 T.C. 162, 166-167 (1988), affd. 904 F.2d 525 (9th Cir. 1990). In addition, section 6330(c)(4) bars petitioner from raising this issue in this collection proceeding.8 2. Section 6343(b) Pursuant to section 6343(b), if the Secretary determines that property was wrongfully levied upon, the Secretary is authorized to return the property “at any time” or, if the property has been sold, to return the amount of money received 8 With exceptions not relevant here, sec. 6330(c)(4) bars a person from raising in a collection proceeding any issue that was raised and considered at any other administrative or judicial proceeding in which the person meaningfully participated. See Katz v. Commissioner, 115 T.C. 329, 339 (2000). “Section 6330(c)(4) in effect codifies the legal doctrines of res judicata and collateral estoppel in their application to collection proceedings.” Wooten v. Commissioner, T.C. Memo. 2003-113.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011