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petition to the wrong court, you will have 30 days
after such determination to file with the correct
Court. [Emphasis added.]
Petitioner subsequently petitioned this Court for review
pursuant to section 6330(d). Petitioner contended that he was
not liable for the underlying tax liability because he was not a
“responsible person” for purposes of collecting, accounting for,
and paying over taxes as required by sections 6671 and 6672.
Before answering the petition, respondent filed a motion to
dismiss for lack of jurisdiction pursuant to section
6330(d)(1)(B) and Rule 53. In response, petitioner filed an
opposition. Subsequently, petitioner filed a motion for award of
reasonable litigation costs. On October 13, 2004, the parties
presented oral arguments before this Court with regard to
respondent’s motion to dismiss for lack of jurisdiction and
petitioner’s motion for award of reasonable litigation costs.
Discussion
Motion To Dismiss for Lack of Jurisdiction
Section 6330 provides persons liable for tax with the right
to a hearing with the Commissioner’s Appeals Office before the
Secretary may levy upon the property of such persons.3 The
3SEC. 6330. NOTICE AND OPPORTUNITY FOR HEARING BEFORE LEVY.
(a) Requirement of Notice Before Levy.--
(1) In general.--No levy may be made on any
property or right to property of any person unless the
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