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When petitioner failed to call or to send any documents by
facsimile or otherwise, Mr. Tracy closed the case on December 29,
2003. Respondent on January 8, 2004, issued to petitioner the
aforementioned Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330, sustaining the proposed
levy action. An attachment to the notice addressed the
verification of legal and procedural requirements, the issues
raised by the taxpayer, and the balancing of efficient collection
and intrusiveness. According to the attachment, petitioner
“presented only frivolous arguments and no relevant issues.”
Petitioner’s petition disputing the notice of determination
was filed with the Court on February 13, 2004, and reflected an
address in Prescott, Arizona. In general, petitioner asks that
the Court declare invalid the notice of determination.
Petitioner’s complaints with respect to the administrative
proceedings include the following: No legitimate hearing under
section 6330 ever took place; petitioner was denied the
opportunity to raise issues he deemed “relevant” (e.g., the
“existence” of the underlying tax liability); and cited
documentation had not been produced and/or addressed (e.g.,
record of the assessments, statutory notice and demand for
payment, any “valid notice of deficiency”, and verification from
the Secretary that all applicable requirements were met).
Petitioner prays that this Court declare invalid the January 8,
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Last modified: May 25, 2011