Joseph Paul Freije - Page 3

                                        - 3 -                                         
               based is invalid; de novo review pursuant to sec.                      
               6330(c)(2)(B), I.R.C., may not cure an assessment that                 
               is invalid for failure to comply with sec. 6213(a),                    
               I.R.C.  Consequently, the 1999 levy must be                            
               reconsidered by R on remand.                                           
                    Held, further, other issues raised by respondent's                
               determination to proceed with the levies for 1997,                     
               1998, and 1999 determined.                                             

               Joseph Paul Freije, pro se.                                            
               Diane L. Worland, for respondent.                                      

               GALE, Judge:  Pursuant to section 6330(d),1 petitioner seeks           
          review of respondent's determination to proceed with collection             
          by levy of income tax liabilities with respect to petitioner's              
          1997, 1998, and 1999 taxable years.  The issue for decision is              
          whether respondent may proceed with proposed levies for                     
          liabilities not conceded by him for 1998 and 1999.                          
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The parties' stipulations and attached exhibits are incorporated            
          herein by this reference.                                                   
               Petitioner resided in Franklin, Indiana, when the petition             
          in this case was filed.                                                     

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended.                              

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