- 7 -
sufficient determination to make the related notice of deficiency
valid. Palmer v IRS, 116 F.3d 1309, 1313-1314 (9th Cir. 1997).
Because petitioner received a valid notice of deficiency
relating to 1992 and 1993, he is precluded under section
6330(c)(2)(B) from now challenging his 1992 and 1993 Federal
income tax liabilities.
In the collection hearing, petitioner also contested the
validity of the assessments. Petitioner’s arguments, however,
were based upon frivolous arguments that have been uniformly
rejected by this and other courts and do not merit discussion.
Because petitioner did not present to respondent’s Appeals
Office collection alternatives and only advanced frivolous
reasons why the proposed levy is inappropriate, we conclude that
respondent’s Appeals Office did not abuse its discretion in
issuing the notice of determination sustaining respondent’s levy
notice.
For the reasons stated, we shall deny petitioner’s motion
for summary judgment and grant respondent’s motion for summary
judgment.
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011