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letter, and on August 20, 2003, were issued a notice of intent to
levy and advised of their right to a hearing. On September 16,
2003, respondent received a Form 12153, Request For A Collection
Due Process Hearing, dated by petitioners as September 15, 2003.
Petitioners’ Allegations of Error
In their petition, petitioners allege a number of “Counts”,
which in essence raise three issues: (1) That the expiration of
the period of limitations on assessment, and the expiration of
the period of limitations for collections each bar respondent
from collecting liabilities for the years at issue; (2) that the
partnership investments that generated the liabilities were not
tax-motivated transactions warranting increased interest, and (3)
that Judith A. Golden is entitled to section 6015 relief.
Respondent’s motion is directed only to the first two issues.
Discussion
Respondent requests in the motion that the Court determine,
as a matter of law, that petitioners cannot contest the
expiration of the period of limitations on assessment, and that
as a matter of law, the period of limitations on collection of
the tax liabilities at issue here has not expired.
Standard for Granting Summary Judgment
The standard for granting a motion for summary judgment
under Rule 121 is stated in the rule itself.
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Last modified: May 25, 2011