- 2 -
MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121.1
The instant proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330. The issue
for decision is whether respondent may proceed with collection of
tax liabilities for the years 1994 and 1996 as so determined.
Background
Petitioner filed Federal income tax returns for 1994 and
1996 showing balances due and did not fully pay the reported
liabilities. Respondent subsequently assessed the unpaid amounts
and on March 20, 2002, issued to petitioner a Final Notice -
Notice of Intent to Levy and Notice of Your Right to a Hearing
with regard to the 1994 and 1996 taxable years. The notice
reflected a total amount due of $50,725.97, including taxes,
penalties, and interest. In response to the notice, petitioner’s
representative, Kirk T. Karaszkiewicz (Mr. Karaszkiewicz), timely
submitted to respondent a Form 12153, Request for a Collection
Due Process Hearing. The Form 12153 contained the following
explanation of petitioner’s disagreement with the notice of levy:
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011