Allen Charles Schenkel - Page 8




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          1994 tax liabilities.  On August 30, 2001, petitioner filed an              
          amended petition for lien or levy action under Code section                 
          6320(c) or 6330(d).                                                         
               On November 20, 2002, respondent filed a motion for summary            
          judgment.  Attached as exhibits to the motion for summary                   
          judgment are three different kinds of transcripts of account--              
          dated October 12, 2000, November 16, 2000, and January 26, 2001--           
          and Forms 4340, Certificate of Assessments, Payments and Other              
          Specified Matters--dated July 12, 2002--for petitioner’s 1989,              
          1990, 1991, 1992, 1993, and 1994 tax years.                                 
               On November 21, 2002, the Court ordered petitioner to file             
          any objection to respondent’s motion for summary judgment on or             
          before December 12, 2002.  On December 17, 2002, petitioner filed           
          a response to respondent’s motion for summary judgment                      
          (response).                                                                 
          Discussion                                                                  
               Section 6320 provides that the Secretary shall furnish the             
          person described in section 6321 with written notice (i.e., the             
          hearing notice) of the filing of a notice of lien under section             
          6323.  The hearing notice is to be furnished not more than 5                
          business days after the filing of the notice of lien.  Sec.                 
          6320(a)(2).  Section 6320 further provides that the taxpayer may            
          request administrative review of the matter (in the form of a               
          hearing) within the 30-day period beginning on the day after the            
          5-day period described above.  The hearing generally shall be               





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