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Office with respect to the collection of income tax preparer
penalties assessed pursuant to section 6694.7 We have considered
all contentions that the parties have raised.8 To the extent not
addressed herein, those contentions are without merit or
unnecessary to reach.
To reflect the foregoing,
An appropriate order
will be entered.
7In this proceeding, we need not address the issue of
whether the penalty notice complied with sec. 6320(a)(3).
8In a statement filed as a response to the instant motion to
dismiss, petitioner contends that the preparer penalties were the
result of the racism of employees of the Internal Revenue
Service. Because this Court lacks jurisdiction with respect to
the preparer penalties, we do not address petitioner’s
contentions.
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Last modified: May 25, 2011