- 12 -
regarding the questions raised in respondent’s motion.2
A taxpayer may raise challenges to the existence or the
amount of the taxpayer’s underlying tax liability if the taxpayer
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
Petitioners’ Taxable Year 1998
According to respondent’s tax lien filing and respondent’s
notice of tax lien, petitioners do not have any unpaid liability
with respect to petitioners’ taxable year 1998. Respondent’s tax
lien filing showed no amount with respect to petitioners’ taxable
year 1998 under the heading “Unpaid Balance of Assessment” and
respondent’s notice of tax lien showed zero dollars with respect
to that year under the heading “Amount Owed”. We conclude that
the tax lien filing with respect to petitioners’ taxable year
1998 was not proper. See sec. 6321.
Petitioners’ Taxable Years 1999 Through 2003
Petitioners allege in the petition that respondent failed to
account for all of the payments that they made with respect to
2Although the Court ordered petitioners to file a response
to respondent’s motion, petitioners failed to do so. The only
filings that petitioners made in this case are the petition and
the designation of place of trial. The party opposing summary
judgment must set forth specific facts that show a genuine issue
of material fact exists and may not rely merely on allegations or
denials in the pleadings. Grant Creek Water Works, Ltd. v.
Commissioner, 91 T.C. 322, 325 (1988); Casanova Co. v. Commis-
sioner, 87 T.C. 214, 217 (1986). Petitioners may not rely on
their allegations in the petition in order to establish a genuine
issue of material fact.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: November 10, 2007