DocketNumber: Docket No. 19571-07L
Citation Numbers: 2008 U.S. Tax Ct. LEXIS 38
Judges: \"Joseph Robert Goeke\"
Filed Date: 7/14/2008
Status: Non-Precedential
Modified Date: 11/20/2020
This case was called from the calendar for the Trial Session of the Court on June 23, 2008, in Washington, D.C., for hearing on respondent's Motion for Summary Judgment on all issues in there case, filed April 10, 2008, and respondent's Motion to Permit Levy, filed May 23, 2008. Respondent further moves that the Court a penalty in an appropriate amount pursuant to section I.R.C., on the grounds that petitioner instituted these proceeding primarily for the purpose of delay and petitioner's position is frivolous and groundless. Both parties appeared at the hearing and were heard.
On February 6, 2006, respondent sent petitioner a notice of deficiency for 2004 proposing tax liabilities based on a Substitute for Return prepared under
Respondent sent to petitioner a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, dated 2008 U.S. Tax Ct. LEXIS 38">*39 December 30, 2006, advising petitioner that respondent intended to levy to collect unpaid liabilities for 2004 and that petitioner could request a hearing with respondent's Office of Appeals. On January 24, 2007, petitioner submitted a letter treated by respondent as a Form 12153, Request for a Collection Due Process Hearing. Petitioner requested a face-to-face hearing, but because the only issues that petitioner raised in his hearing request were frivolous or issues that Appeals does not consider, the Settlement Officer instead scheduled a telephone conference. Petitioner refused the proposed telephone conference by letter and did not call the Settlement Officer at the specified time. The Settlement Officer informed petitioner that the hearing would proceed by correspondence, but petitioner refused the proposed correspondence hearing.
On August 2, 2007, Appeals issued to petitioner a Notice of Determination Concerning Collection Action(s) Under
Summary judgment may be granted where there is no genuine issue of any material fact and a decision may be rendered as 2008 U.S. Tax Ct. LEXIS 38">*40 a matter of law.
In a collection case where the validity of the underlying tax liability is properly at issue, the Court will review the matter de novo.
Petitioner does not dispute that he received a notice of deficiency for 2004 and did not petition the Court in response thereto. Petitioner argues that he received correspondence from respondent indicating that he did not need to take any action at that time. However, that correspondence was sent in response to a letter petitioner sent to respondent before petitioner received the notice of deficiency and was not related to the notice of deficiency. Petitioner received no correspondence from the Court or respondent suggesting that he should not file a petition to contest the determination of his deficiency or that he would be able to challenge his underlying liability in this Court if he failed to file a timely petition in response to the notice of deficiency. Because petitioner received a notice of deficiency, he was precluded from challenging his underlying liability during the collection hearing and we review the Appeals officer's determinations for an abuse of discretion.
Petitioner argues that the settlement officer abused her discretion by failing to give him a face-to-face hearing and he asks the Court to stop all collection action and remand this case 2008 U.S. Tax Ct. LEXIS 38">*42 to Appeals. Petitioner also asks the Court to impose sanctions against respondent's attorney and the settlement officer, but petitioner has not provided any evidence of improper behavior.
Although a hearing may consist of a face-to-face hearing, a proper
The settlement officer offered petitioner a telephonic hearing or a hearing by correspondence because petitioner failed to raise any relevant issues 2008 U.S. Tax Ct. LEXIS 38">*43 of merit in his request for a hearing. The settlement officer offered petitioner a face-to-face hearing if he raised any nonfrivolous issues. Therefore, the settlement officer did not abuse her discretion by refusing petitioner a face-to-face hearing. Petitioner's remaining arguments relate to his underlying tax liability or are frivolous. As discussed above, petitioner is precluded from challenging his underlying liability in this proceeding.
At this time we decline to impose sanctions under
Given due consideration to the foregoing, it is hereby
ORDERED that respondent's Motion for Summary Judgment, filed April 10, 2008, is granted. It is further
ORDERED that respondent's Motion to Permit Levy, filed May 23, 2008, is granted. It is further
ORDERED that respondent's motion for the Court to impose a penalty under
ORDERED and DECIDED that respondent may proceed with the collection action as determined in the Notice of Determination Concerning Collection Action for the taxable year 2004, upon which this case is based.