- 11 -
The Forms 4340 attached to respondent’s Motion for Summary
Judgment contain all the information necessary to record an
assessment including identification of the taxpayer, the
character of the liability assessed, the taxable period, and the
amount of the assessment. See sec. 301.6203-1, Proced. & Admin.
Regs. Thus, the Appeals Office properly verified for purposes of
section 6330(c)(1) that all applicable laws and administrative
procedures have been met in this matter.4
As noted earlier, petitioner failed to respond to the
Court’s Orders that directed him to file an objection to
respondent’s motion, and a report describing his efforts to
retain counsel in this case. Considering all the circumstances,
including the “zero” returns that petitioner submitted to
respondent for the years in issue, the protest statement that
petitioner attached to his return for 1998, and the frivolous and
groundless arguments that petitioner raised in his request for an
administrative hearing, we are persuaded that petitioner’s sudden
desire to retain counsel while this matter was on remand amounted
to nothing more than a ploy to further delay collection of his
tax liabilities for 1998 and 1999. In any event, based on
4We conclude that any confusion arising from the
typographical errors in the Forms 4340 that were provided to
petitioner during his initial administrative hearing was obviated
by the corrected Forms 4340 attached to respondent’s Motion for
Summary Judgment.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011