Carol L. Van Dyke - Page 6

                                        - 5 -                                         
          existence or amount of her 1992 and 2000 tax liabilities in a               
          section 6330 hearing or before the Court.  See sec.                         
          6330(c)(2)(B); sec. 301.6330-1(f), Q&A-5, Proced. & Admin. Regs.            
          Even were she not so precluded, she failed to present evidence              
          that the amounts assessed are incorrect.                                    
               Where the validity of the underlying tax liability is not              
          properly at issue, the Court will review the administrative                 
          determination of the Appeals Office for abuse of discretion.                
          Sego v. Commissioner, supra at 610; Goza v. Commissioner, supra             
          at 181-183.  The Court reviews only whether the Appeals officer's           
          refusal to accept petitioner's arguments was arbitrary,                     
          capricious, or without sound basis in fact or law.  See Woodral             
          v. Commissioner, 112 T.C. 19, 23 (1999).                                    
               Section 6501 sets forth limitations on assessment and                  
          provides as a general rule that income taxes must be assessed               
          within 3 years after the filing of the return.  Sec. 6501(a).               
          Where assessment was made within the pertinent period of                    
          limitations, the tax may be collected by levy within 10 years               
          after the assessment of the tax.  Sec. 6502(a).  A hearing                  
          request under section 6330 will suspend the running of the period           
          of limitations described in section 6502 during the period that             
          "such hearing, and appeals therein, are pending."  Sec.                     
          6330(e)(1).                                                                 








Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011