- 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