-2-
of a notice of deficiency. Therefore, Ps were not
barred from contesting the underlying tax liability at
their sec. 6330, I.R.C., hearing.
Alan Lee and Debi Marie Kuykendall, pro sese.
Emily Giometti, for respondent.
OPINION
HAINES, Judge: This case is before the Court on
respondent’s motion for summary judgment filed pursuant to Rule
121.1 Respondent’s motion argues that petitioners were
statutorily barred from challenging the existence or amount of
the underlying tax liability in their section 6330 hearing
because they received a notice of deficiency, and therefore, they
are barred from challenging the liability before this Court.
Background
Petitioners, Alan Lee and Debi Marie Kuykendall (husband and
wife) resided in Middletown, California, at the time the petition
was filed.
Ms. Kuykendall was primarily employed as an accountant and
bookkeeper. She also worked part time as a shift lead supervisor
at a restaurant. On February 28, 2002, while working at the
1Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended. Rule references are to the
Tax Court Rules of Practice and Procedure. Amounts are rounded
to the nearest dollar.
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