Shuang-Di Sun Bennett - Page 8

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               company.  The taxpayer failed to respond.  A follow-up                 
               letter was sent on January 20, 2002 but was returned                   
               undeliverable.  The follow-up letter was sent a second                 
               time on February 6, 2003 in case the Post Office made a                
               mistake.  The follow-up letter was returned again                      
               undeliverable.  I am processing this case based on the                 
               facts in the file since the taxpayer has failed to                     
               provide any evidence.                                                  
               No other issues were raised.  Compliance followed the                  
               proper procedures.                                                     
          Petitioner timely filed with the Court a petition for lien and              
          levy action pursuant to section 6330(d).4                                   
               At trial, respondent introduced into the record paychecks              
          made out to petitioner in 1998.  The paychecks included 12 checks           
          from Trojan Management Co. (Trojan Management) totaling $10,099             
          and 41 checks from Columbia Cleaning totaling $15,757.12.5                  
          Executive officers from Trojan Management and Columbia Cleaning             
          testified that they issued paychecks to petitioner as payroll               
          agents for Premium Fresh Juice and that petitioner did not work             

               4  We note that respondent filed a motion for summary                  
          judgment on Nov. 14, 2003, on the basis that petitioner could not           
          challenge a self-assessed tax liability under sec. 6330(c)(2)(B).           
          Following this Court’s Opinion in Montgomery v. Commissioner, 122           
          T.C. 1 (2004), we denied respondent’s motion for summary                    
          judgment.  By order dated Jan. 27, 2004, we remanded this case to           
          the IRS Appeals Office for further consideration of the                     
          underlying tax liability reported on petitioner’s original                  
          return.  In a status report, filed Mar. 29, 2004, respondent                
          advised that upon reconsideration he had concluded that                     
          petitioner was liable for the full tax and penalty as assessed.             
               5   The checks purported to represent net wages after                  
          withholding of taxes and other miscellaneous deductions.                    

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