- 5 - response to their 2000 petition; acknowledges that respondent considered and allowed at the “Collection Due Process Hearing” a portion of the disputed cost of goods sold; argues that respondent did not consider other issues that petitioners wished to raise, such as deductions in 1997 for gambling losses, State income taxes, and mortgage interest; and contends that “a levy against petitioners’ current income would indeed be ‘more intrusive than necessary.’” Petitioners then allude to several items of real property and state: “What the petitioners want is for the levy against current earnings to be delayed until the correct amount of deficit has been determined and until they can sell the property or mortgage it to pay the deficit.” The attachment also clarifies that “petitioners are not challenging any of the $1,846 alleged to be owed for 1996”. Respondent on July 18, 2003, filed a Motion To Dismiss For Lack of Jurisdiction As To Petitioners’ I.R.C. � 6330(a) Claim. The Court granted respondent’s motion on grounds that petitioners’ request for a hearing as to the levy was not timely submitted to respondent within the time period prescribed by statute. See sec. 6330(a)(3)(B); Kennedy v. Commissioner, 116 T.C. 255, 261-262 (2001). Respondent on September 15, 2003, filed the instant motion for summary judgment. Petitioners were ordered to file any response to this motion on or before October 6, 2003, but no such response has been received by the Court. DiscussionPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011