Kathryn Ann Picchiottino - Page 11

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               B.  Analysis                                                           
               As a threshold matter, the Court notes that the tax                    
          liabilities at issue in this case derive from the amounts self-             
          reported by petitioner and Mr. Picchiottino on their filed                  
          return.  No notice of deficiency was issued to petitioner, and              
          petitioner has not otherwise had an opportunity to dispute her              
          liability for 2001.  Accordingly, to the extent that any of the             
          statements in the petition are properly construed as a challenge            
          to the underlying liabilities, petitioner is not precluded by               
          section 6330(c)(2)(B) from making such a challenge in this                  
          proceeding.  Montgomery v. Commissioner, 122 T.C. 1, 9 (2004).              
                    1.  “Statute for enforcement”                                     
               Petitioner asserts in the petition:  “Statute for                      
          enforcement lapsed due to IRS delays”.  Although it is unclear              
          what precisely is meant by the “statute for enforcement”, it is             
          clear that no pertinent statute operates as a time bar to                   
          respondent’s proposed collection activity in the circumstances of           
          this case.                                                                  
               Section 6501 sets forth limitations on assessment and                  
          provides as a general rule that income taxes must be assessed               
          within 3 years after the filing of the underlying tax return.               
          Sec. 6501(a).  Section 6502(a) then specifies that where                    
          assessment was made within the pertinent period of limitations,             
          the tax may be collected by levy within 10 years after the                  






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