Juliet Hess - Page 4




                                        - 3 -                                         
         Appeals officer engaged in a discussion wherein petitioner sought            
         to contest the underlying tax liability.  The Appeals officer                
         advised petitioner that she was not entitled to contest the                  
         underlying tax liability because she had received a notice of                
         deficiency for 2002.                                                         
              Subsequently, petitioner was provided with a letter                     
         explaining her collection alternatives, and she thereafter                   
         submitted an offer-in-compromise raising doubt as to the                     
         underlying tax liability.  Respondent mailed petitioner a Notice             
         of Determination Concerning Collection Action Under Section                  
         6330, dated July 12, 2006, advising that he intended to proceed              
         with collection because petitioner was not entitled to contest               
         the underlying tax liability in the context of a collection due              
         process proceeding under section 6320 or 6330.2                              
                                     Discussion                                       
              The only question we consider, in the context of this                   
         collection case, is whether petitioner is entitled to challenge              
         the underlying tax liability.  Respondent moved for summary                  
         judgment, contending that as a matter of law petitioner is not               
         entitled to challenge the underlying 2002 tax liability.                     
         Petitioner has challenged only the merits of the underlying tax              


               2 We note that respondent used the address shown on                    
          petitioner’s 2002 return on all correspondence and notices sent             
          to petitioner.                                                              







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