- 4 -
eligible to make an offer in compromise or to pay his outstanding
tax liability in installments; and (3) the Appeals officer
reviewed petitioner’s administrative file and concluded that
respondent met all of the administrative and legal procedures
governing the assessment and collection of petitioner’s
outstanding tax liability for 1995.
On September 8, 2003, petitioner filed with the Court a
Petition for Lien and Levy Action Under 26 USC �6330(d).4 Citing
the Court’s holding in Keene v. Commissioner, 121 T.C. 8 (2003),
petitioner’s sole contention in the petition is that respondent
abused his discretion in issuing a notice of determination to
petitioner without permitting petitioner to make an audio
recording of the administrative hearing.
After filing an answer to the petition, respondent filed a
Motion for Summary Judgment. Citing the Court’s holding in
Kemper v. Commissioner, T.C. Memo. 2003-195, respondent contends
that, considering the record as a whole (and particularly
petitioner’s predisposition to bring frivolous actions),
respondent’s decision to deny petitioner the opportunity to make
an audio recording of the administrative hearing was at most
harmless error. Further, respondent argued that, under the
circumstances, it was not necessary, nor would it be productive,
4 At the time the petition was filed, petitioner resided in
Tempe, Arizona.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011