John Huntz Leineweber - Page 12

                                       - 12 -                                         
          opportunity for a hearing.  Here, petitioner was given numerous             
          opportunities to establish a date for a section 6330 hearing, and           
          he declined on each occasion without offering an alternative                
          date.  Finally, when a specific date was set, petitioner failed             
          to appear or provide the Appeals Office with a reasonable or                
          timely alternative.  Accordingly, we hold that petitioner was               
          granted an opportunity for a hearing in accordance with section             
          6330.                                                                       
               Concerning the tax year under consideration, petitioner                
          received a statutory notice of deficiency and had an opportunity            
          to petition this Court.  Petitioner did not file a petition with            
          respect to the notice of deficiency, nor does petitioner dispute            
          the existence or the amount of the underlying tax liability.                
          Rather, petitioner argues that the collection period for his 1987           
          liability had expired in May 1997.  Petitioner, under this                  
          belief, claims the 1997 overpayment was incorrectly applied to              
          his 1987 tax liability.  Petitioner’s contention, however, is               
          erroneous.                                                                  
               Petitioner filed his 1987 Federal income tax return in                 
          November 1988.  Within 3 years of that date, on July 8, 1991,               
          respondent assessed petitioner’s income tax deficiency for 1987.            
          See sec. 6501(a).  Under section 6502, a tax liability may be               
          collected by levy or proceedings begun within 10 years after the            
          assessment.  The Taxpayer Advocate, therefore, was correct in               






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011