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this case was filed, petitioners resided in Nottingham,
Pennsylvania.
Petitioners timely filed joint Federal income tax returns
for 1996 and 1999 showing balances due. Respondent assessed the
income tax liabilities shown on the returns as well as interest
and the additions to tax for failure to pay tax under section
6651(a)(2).
Petitioners made some payments that were applied to their
1996 and 1999 tax liabilities but did not pay the liabilities in
full. Following the receipt of a communication from petitioners
in which petitioners claimed that they were not liable for any
income tax, respondent sent petitioners a Letter 1058, Final
Notice - Notice of Intent To Levy and Notice of Your Right to a
Hearing, dated July 2, 2002, with respect to their unpaid 1996
and 1999 tax liabilities. The final notice was issued and signed
by Michael C. Sutton, a revenue officer, who was a GS-11 employee
of the Internal Revenue Service on the date the final notice was
issued.
On July 30, 2002, respondent received a “Claim for Relief
From Alleged Notice of Lien or Levy” from petitioners in which
petitioners asserted various frivolous arguments. Because of the
frivolous nature of petitioners’ arguments, respondent initially
refused to treat the claim as a timely request for a hearing
under section 6330 and initiated a levy action against
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