James Vernon Williams - Page 18

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          Frank v. Commissioner, T.C. Memo. 2003-88; Swann v. Commissioner,           
          T.C. Memo. 2003-70.  The May 30, 2003, letter to petitioner from            
          Ms. Petersen enclosed copies of certified transcripts of account.           
          The Court concludes that petitioner’s complaints regarding the              
          assessments and verification are meritless.                                 
               Petitioner has denied receiving the notice and demand for              
          payment that section 6303(a) establishes should be given within             
          60 days of the making of an assessment.  However, a notice of               
          balance due constitutes a notice and demand for payment within              
          the meaning of section 6303(a).  Craig v. Commissioner, supra at            
          262-263.  The Forms 4340 indicate that petitioner was sent                  
          notices of balance due for each of the tax years involved.                  
               Petitioner has also attempted to raise section 7401 as a               
          defense.  Section 7401 directs that no civil action for, inter              
          alia, collection or recovery of taxes shall be commenced unless             
          authorized or sanctioned by the Secretary.  This section has no             
          bearing on the instant proceeding in that the levying upon                  
          property under section 6331 is an administrative action that does           
          not necessitate the institution of a civil suit.                            
               Lastly, in his petition, petitioner requested “sanctions               
          against agent(s).”  He also cited sections 7214 and 7433 at trial           
          and on brief.  The record in this case reflects nothing that                
          would warrant any form of “sanctions” against IRS personnel.                
          Furthermore, statutes such as sections 7214 and 7433, imposing              

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