John Ballard - Page 1
T.C. Memo. 2007-159
UNITED STATES TAX COURT
JOHN BALLARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4307-07L. Filed June 20, 2007.
P filed a petition and motion to restrain
assessment on the same date. As a basis for his motion
to restrain assessment, P asserts that R instructed P’s
employer to change the withholding status on P’s Form
W-4, Employees Withholding Allowance Certificate,
without providing P a remedy to challenge R’s actions.
P asserts that R’s instructions to P’s employer
constitute a collection action and that R failed to
comply with the provisions of sec. 6330(a), I.R.C.1
The Court issued an order to show cause why this
case should not be dismissed for lack of jurisdiction
on the grounds that no notice of deficiency or notice
of determination has been sent to petitioner which
confers jurisdiction on this Court. R asserts that no
notice of deficiency or notice of determination was
1 All section references are to the Internal Revenue Code,
as amended, unless otherwise indicated, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007