Barnes v. Comm'r
United States Tax Court
R determined to proceed with collection of P's income tax liability for 2002 without allowing P to challenge the underlying tax liability at a sec. 6330, I.R.C., hearing before the Office of Appeals. R moved for summary judgment.
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R determined to proceed with collection of P's income tax liability for 2002 without allowing P to challenge the underlying tax liability at a sec. 6330, I.R.C., hearing before the Office of Appeals. R moved for summary judgment. Held: Pursuant to sec. 6330(c)(2)(B), I.R.C., P is entitled to raise the existence or amount of the underlying tax liability at an Appeals hearing, unless P has previously received a notice of deficiency or otherwise had an opportunity to dispute the liability. P did not receive the notice of deficiency for 2002, and R has failed to allege or show that P deliberately…
1Opinion of the Court
JAMES BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Comm'r
No. 8219-07L
United States Tax Court
T.C. Memo 2010-30; 2010 Tax Ct. Memo LEXIS 30; 99 T.C.M. (CCH) 1128;
February 22, 2010, Filed
R determined to proceed with collection of P's income tax liability for 2002 without allowing P to challenge the underlying tax liability at a sec. 6330, I.R.C., hearing before the Office of Appeals. R moved for summary judgment.
Held: Pursuant to sec. 6330(c)(2)(B), I.R.C., P is entitled to raise the existence or amount of the underlying tax liability at an Appeals hearing, unless…
2Cases cited26 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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