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Held: The issuance by R of the notice of
determination sustaining the lien and levy notices was
not an abuse of discretion, and R may proceed with
collection.
Bradley S. Waterman, for petitioner.
Karen Lynne Baker, for respondent.
MEMORANDUM OPINION
NIMS, Judge: This case arises from a petition for judicial
review filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination). The issues for decision are (1) Whether the
notice of deficiency petitioner received was valid for 1996 gift
tax although it made repeated references to 1995; and (2) if so,
whether there was an abuse of discretion in sustaining the
proposed collection action.
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
This matter is before the Court on the parties’ cross-
motions for summary judgment pursuant to Rule 121. Rule 121(a)
provides that either party may move for summary judgment upon all
or any part of the legal issues in controversy. Full or partial
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