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If the petition fails to set forth the factual basis for the
claims of error, summary judgment in favor of the Commissioner is
warranted. Id. at 286.
Because petitioner fails to describe in any detail why
respondent’s determination is erroneous and fails to provide any
factual basis to support its allegation, we are precluded from
further assessing whether respondent’s determination is erroneous
as petitioner claims. While petitioner contends in the petition
that it cannot present its arguments because the basis for
respondent’s claim is unclear, this assertion is baseless. The
notice of intent to levy and the notice of determination describe
in detail the basis for respondent’s determination, and Mr.
Statland participated in a telephone section 6330 hearing with
respondent’s Appeals officer at which the parties discussed
petitioner’s unpaid tax liabilities.
On the basis of the undisputed information submitted in
support of respondent’s motion, we conclude that respondent
satisfied all of the requirements of section 6330. The Appeals
officer verified that all requirements of applicable law or
administrative procedures were met. The Appeals officer verified
that the proper assessments were made and that notice and demand
for payment was sent to petitioner’s last known address. In
response to petitioner’s request, the Appeals officer conducted a
section 6330 hearing with petitioner’s representative, Mr.
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Last modified: March 27, 2008