Brian and Tina Nicklaus - Page 3

                                        - 3 -                                         
               Respondent assessed tax, penalties, and interest for                   
          petitioners’ 1993-96 tax years and sent them a notice of balance            
          due for those years.  Id. at 117-118.  Prior to November 25,                
          1998, petitioners received a notice from respondent that                    
          respondent intended to collect tax owed by petitioners for those            
          years by levy.  Id. at 118.  On November 25, 1998, respondent               
          issued a notice of levy to two banks with respect to petitioners’           
          tax liabilities for 1993-95.  Id.                                           
               Respondent filed notices of Federal tax lien with respect to           
          petitioners’ 1993-96 tax years on July 16, 1999.  Id. at 118.               
          Petitioners timely requested a hearing.  Id.  Respondent’s                  
          Appeals Office conducted the hearing and gave petitioners copies            
          of Forms 4340, Certificate of Assessments and Payments, for 1993-           
          96.  Id. at 119.  After the hearing, respondent issued a notice             
          of determination sustaining the notice of Federal tax lien.  Id.            
          at 119-120.                                                                 
               Petitioners timely filed a petition with this Court to                 
          obtain judicial review of respondent’s notice of determination              
          relating to the lien.  A trial was held.  On brief, petitioners             
          said that the sole issue was whether the requirements for issuing           
          a Form 4340 had been met.  Id. at 120.  In our opinion in that              
          case, we held that the requirements for sustaining the notice of            
          Federal tax lien had been met because Form 4340 establishes a               
          presumption that tax was validly assessed, and petitioners had              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011