- 6 -
of the hearing with Appeals or the consideration of collection
alternatives.
OPINION
There is no disagreement about any material fact, and the
controverted issue involves a question that is ripe for summary
judgment. Rule 121(b); Fla. Peach Corp. v. Commissioner, 90 T.C.
678, 681 (1988); Shiosaki v. Commissioner, 61 T.C. 861, 862
(1974).
Section 6330 provides that, upon request and in the
circumstances described therein, a taxpayer has a right to a
“fair hearing”. Sec. 6330(b). A “fair hearing” consists of the
following elements: (1) An impartial officer will conduct the
hearing; (2) the conducting officer will receive verification
from the Secretary that the requirements of applicable law and
administrative procedure have been met; (3) certain issues may be
heard such as spousal defenses and offers-in-compromise; and (4)
a challenge to the underlying liability may be raised if the
taxpayer did not receive a statutory notice of deficiency or
otherwise receive an opportunity to dispute such liability. Sec.
6330(c).
Petitioner, in response to respondent’s motion for summary
judgment, advances three principal contentions. Her first
contention is that the 3-year period for assessment of the tax
had expired prior to the time (August 1998) that respondent
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011