Lisa H. Green - Page 7




                                        - 7 -                                         
          TRHCA’s enactment date, December 20, 2006, and limited the                  
          application of TRHCA section 408 to those taxpayers whose                   
          liability arose or remained unpaid on or after that date.  We               
          perceive this to be a rational basis for the line drawn by                  
          Congress, and we reject petitioner’s argument to the contrary.              
               Petitioner has also failed to demonstrate that TRHCA section           
          408 violates her right to due process.  Petitioner appears to               
          argue that TRHCA section 408 offends due process because it was             
          not made retroactive to a date that would have enabled her to               
          have her day in court with respect to the fully paid 1995-98                
          liabilities.  Petitioner, however, has provided no support for              
          her argument.  Moreover, a taxpayer who pays a tax in full and              
          complies with other jurisdictional prerequisites can pursue a               
          refund action in a U.S. District Court or in the U.S. Court of              
          Federal Claims.  See sec. 7422(a).  If petitioner believed that             
          she should not have been liable for the taxes for 1995-98 that              
          were reported and fully paid, she could have filed a refund claim           
          and related litigation.  It does not follow from the fact that              
          petitioner is foreclosed from litigating in this Court because of           
          a rational decision on Congress’s part to establish an effective            
          date for TRHCA section 408 that petitioner’s constitutional right           
          to due process has been violated.  We reject petitioner’s due               
          process argument as meritless.                                              








Page:  Previous  1  2  3  4  5  6  7  8  9  Next 

Last modified: March 27, 2008