Van Es v. Commissioner
United States Tax Court
With regard to P's 1994 tax year, R assessed a tax deficiency (along with penalties and interest) and three sec. 6702, I.R.C., frivolous return penalties (along with related interest), of which R collected a portion. As to the uncollected portion of those amounts, R issued a levy notice. Pursuant to sec. 6330(b), I.R.C., P requested an Appeals hearing from R's Appeals Office.
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With regard to P's 1994 tax year, R assessed a tax deficiency (along with penalties and interest) and three sec. 6702, I.R.C., frivolous return penalties (along with related interest), of which R collected a portion. As to the uncollected portion of those amounts, R issued a levy notice. Pursuant to sec. 6330(b), I.R.C., P requested an Appeals hearing from R's Appeals Office. After review, an Appeals officer issued to P a notice of determination pursuant to sec. 6330, I.R.C., stating that the levy should proceed. With respect to the Appeals officer's determination, P thereafter filed a…
1Opinion of the Court
OPINION
Vasquez, Judge:
Petitioner filed a petition in response to respondent’s notice of determination concerning collection action(s) under section 6320 and/or 6330 (notice of determination).1 In the petition, petitioner disputes respondent’s assessment of section 6702 frivolous return penalties (and related interest) and alleges that respondent has violated his Fifth Amendment rights as a result of that assessment. Because under section 6703 we lack jurisdiction to review assessments of section 6702 frivolous return penalties, respondent filed a motion to dismiss the petition for lack of…
2Cases cited3 opinions
- Katz v. CommissionerUnited States Tax Court · 2000
- Moore v. CommissionerUnited States Tax Court · 2000
- Nephew v. CommissionerUnited States Tax Court · 1989
3Cited by65 opinions
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- Downing v. Comm'rUnited States Tax Court · 2002
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