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P’s case was called for trial. R subsequently
filed a Motion to Permit Levy pursuant to sec.
6330(e)(2), I.R.C.
Held: P's challenges to R's notice of
determination are frivolous and groundless. R's notice
of determination is sustained.
Held, further, P is barred from challenging the
existence or amount of the underlying tax liabilities
for the years in issue, and R has shown good cause for
lifting the suspension of the levy. R’s Motion to
Permit Levy is granted.
Held, further, a penalty under sec. 6673, I.R.C.,
is due from P and is awarded to the United States in
the amount of $2,500.
Kevin P. Burke, pro se.
Robin M. Ferguson and Stephen S. Ash, for respondent.
WHERRY, Judge: Petitioner invoked the Court’s jurisdiction
under sections 6320 and 6330 in response to a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 regarding his unpaid Federal income taxes for 1993,
1994, 1995, 1996, and 1997.1 Respondent’s Office of Appeals
(Appeals Office) determined that it was appropriate to file a
Federal tax lien against petitioner and that petitioner’s unpaid
taxes should be collected by levy.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended. Rule references are
to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011