Robert Ho - Page 7

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          right to challenge the underlying tax liability.  Petitioner                
          further alleged that Form 433-A was not required in order to have           
          a CDP hearing.  Petitioner did not, as requested by the Appeals             
          officer, “describe the legitimate issues you will discuss”.                 
          Respondent’s Notice of Determination                                        
               On December 16, 2004, respondent sent to petitioner a Notice           
          Of Determination Concerning Collection Action(s) Under Section              
          6320 and/or 6330 (notice of determination) for the taxable year             
          2001 determining that the proposed levy action was appropriate.             
          An attachment to the notice of determination stated, inter alia:            
          “You have made no other proposal for resolution through                     
          payment(s)”.                                                                
          Petitioner’s Petition                                                       
               On January 18, 2005, petitioner filed an imperfect petition.           
          See sec. 7502(a).  He attached to the imperfect petition the                
          notice of determination for the taxable year 2001.6  See sec.               
          6330(d)(1)(A); Rules 330-334.                                               






               6  Petitioner also attached to the petition a notice of                
          determination dated Dec. 16, 2004, relating to civil frivolous              
          return penalties under sec. 6702 for the taxable years 2001 and             
          2002.  Respondent filed a Motion To Dismiss For Lack Of                     
          Jurisdiction And To Strike As To Civil Penalties, which the Court           
          granted.  We note that respondent filed the same motion in docket           
          No. 5407-04S in respect to the taxable year 2000, which the Court           
          also granted.                                                               




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