- 7 -
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.
Page: 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