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and petitioner, by filing a petition with this Court, contested
that determination. Petitioner’s only allegation of error
questioned the merits of the underlying tax liability.
Respondent, relying on section 6330(c)(2)(B),1 moved for summary
judgment on the ground that petitioner is precluded from
contesting the merits of the underlying tax liability because she
received a notice of deficiency and failed to contest
respondent’s determination.
Background
Petitioner, filed a 2002 Federal income tax return with an
address in Wisconsin, reported as her address. Respondent sent,
by certified mail, a statutory notice of deficiency to petitioner
at the above address determining an income tax deficiency for
2002. Petitioner failed to petition this Court within the
prescribed time, and respondent assessed the 2002 income tax
deficiency.
Respondent sent petitioner a Form Letter 1058, Final Notice-
-Notice of Intent to Levy and Notice of Your Right To a Hearing,
dated April 12, 2006. On April 19, 2006, respondent received
petitioner’s Form 12153, Request for a Collection Due Process
Hearing. After additional correspondence, petitioner and the
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the period under
consideration, and Rule references are to the Tax Court’s Rules
of Practice and Procedure, unless otherwise indicated.
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Last modified: March 27, 2008