- 7 -
Ct. at 1552. Petitioner contends that “It is clear from the
record that the Respondent failed to comply with this
requirement. The assessment has not been reordered (sic) until
September 11, 2003 well outside the 3 years requirement.” As
respondent points out in his response to petitioner’s motion,
however, petitioner does not state any basis for his belief.
According to respondent, “the record before the Court indicates
that Petitioner’s 1995 through 1999 income tax liabilities were
assessed within 3 years of Petitioner filing his tax returns.”
Petitioner failed to present any evidence at trial in
support of his contention that his 1995-99 income tax liabilities
were not timely assessed, and that failure also infects his
motion. We can find nothing in the record to support his
allegation; in fact, the record demonstrates that the assessments
in question were timely. Moreover, there is nothing in the
Supreme Court’s opinion in United States v. Galletti, supra, to
suggest that our Memorandum Opinion in this case was in error or
that our decision must be vacated.
Petitioner has not asserted sufficient grounds for vacating
the decision, nor has he cited any opinion of any court that
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