- 2 - Respondent issued to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination), in which respondent sustained a proposed levy to collect petitioner’s unpaid 1998 tax liability following an administrative hearing. The issues for decision are: (1) Whether, in the context of this collection action, petitioner is liable for the underlying tax for the taxable year 1998 and, if so, (2) whether respondent may proceed with collection. Background Some of the facts have been stipulated, and they are so found. The stipulation of facts, the supplemental stipulation of facts, and the attached exhibits are incorporated by this reference. At the time of filing the petition, petitioner resided in Monterey Park, California. Petitioner is a native of Shanghai, China. In December 1993, petitioner married Alva D. Bennett (Mr. Bennett), a U.S. citizen, and she immigrated to the United States in September 1994. As described by petitioner, Mr. Bennett went to Shanghai to marry her, and then “picked [her] up from the airport” a little less than a year later. At some point in 1999, petitioner discovered that Mr. Bennett was having an extramarital affair. Petitioner suspects that the extramarital affair began much earlier than 1999. Petitioner continued to reside in the samePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011