- 8 - On June 24, 2002, petitioner sent Ms. Chilton two letters in response to the notice of determination. In these letters, petitioner raised frivolous and groundless arguments. On July 1, 2002, petitioner filed an amended petition for lien or levy action under section 6320(c) or 6330(d) seeking review of respondent’s determination to proceed with collection of petitioner’s 1994, 1995, 1996, and 1997 tax liabilities. On January 16, 2003, petitioner was served with the Court’s notice setting case for trial and standing pretrial order setting the case for trial during the Court’s 2-week session in Anchorage, Alaska, beginning on June 16, 2003. The Court advised petitioner that he needed to be ready and available during this 2-week period to try his case. On April 22, 2003, petitioner filed a motion to dismiss (motion to dismiss). In the motion to dismiss, petitioner stated that the parties were in negotiations to settle the case. On May 1, 2003, the Court ordered respondent to file a response to petitioner’s motion to dismiss on or before May 15, 2003. On May 15, 2003, respondent filed a response to petitioner’s motion to dismiss. Respondent stated that he had made a diligent inquiry and found that no negotiations were currently in progress with petitioner. Respondent further stated that he intended toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011