Jerre Marvine Wood - Page 6

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               Petitioner had the opportunity to challenge the correctness            
          of her tax liability for 2002 but instead chose not to petition             
          this Court in response to the June 8, 2004, notice of deficiency.           
          Therefore, petitioner’s underlying tax liability for 2002 is not            
          properly in issue, and we review respondent’s determination to              
          proceed with collection for an abuse of discretion.                         
               The record in the instant case demonstrates that the only              
          issues petitioner raised throughout the section 6330                        
          administrative process, in her petition to this Court, and in her           
          response, as supplemented, to respondent’s motion for summary               
          judgment and to impose a penalty pursuant to section 6673, were             
          frivolous tax protester type arguments.  We do not address                  
          petitioner’s frivolous arguments with somber reasoning and                  
          copious citations of precedent, as to do so might suggest that              
          these arguments possess some degree of colorable merit.  See                
          Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).                 
               The record in the instant case demonstrates that                       
          respondent’s Appeals officer was impartial, had no prior                    
          involvement with petitioner, and verified that all applicable               
          laws and administrative procedures were followed.  Accordingly,             
          we hold that respondent’s determination to proceed with the                 
          proposed levy to collect petitioner’s tax liability for 2002 was            
          not an abuse of discretion and that no genuine issue of material            

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