- 6 - River, Arizona.4 In the petition, petitioner largely repeated contentions made in his Form 12153 and additionally assigned error on the grounds that he was prohibited from recording the collection hearing. Petitioner then prayed that this Court issue an order requiring respondent to show cause why the determination should not be vacated; find the determination arbitrary, capricious, not supported by the evidence, an abuse of discretion, and contrary to law; vacate the March 11, 2003, determination; and award petitioner costs and fees incurred in the prosecution of this action.5 On September 20, 2004, respondent filed a motion for summary judgment pursuant to Rule 121. Petitioner was directed to file any response to respondent’s motion on or before October 1, 2004. However, upon review of the record, the Court noted certain internal inconsistencies that rendered summary judgment inappropriate.6 By order dated September 30, 2004, the Court 4 Petitioner initially filed a complaint in the U.S. District Court for the District of Arizona on Apr. 10, 2003. The complaint was dismissed for lack of subject matter jurisdiction on Jan. 21, 2004. Petitioner’s petition to this Court arrived in an envelope bearing a postmark of Feb. 20, 2004. See sec. 6330(d)(1). 5 The Court notes that to the extent that the petition seeks reasonable administrative and/or litigation costs pursuant to sec. 7430, any such claim is premature and will not be further addressed. See Rule 231. 6 Principally, the exhibits accompanying respondent’s motion for summary judgment contained conflicting dates for issuance of (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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