Hoyle v. Commissioner
United States Tax Court
After this Court's remand of the instant case for R's Appeals Office to determine, pursuant to I.R.C. sec. 6330(c)(1), whether R properly sent P a notice of deficiency, R seeks, by way of a motion in limine, to have the administrative record from the remand hearing admitted into evidence.
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After this Court's remand of the instant case for R's Appeals Office to determine, pursuant to I.R.C. sec. 6330(c)(1), whether R properly sent P a notice of deficiency, R seeks, by way of a motion in limine, to have the administrative record from the remand hearing admitted into evidence. P objects on three grounds: (1) The matters in the record on remand were not considered at the original hearing; (2) R's counsel and the settlement officer engaged in improper ex parte contact; and (3) documents in the administrative record on remand are inadmissible hearsay. During the pendency of the…
1Opinion of the Court
SUPPLEMENTAL OPINION
Wells, Judge:
The instant case is before the Court on respondent’s motion in limine and petitioner’s motion to dismiss respondent’s lien. We must decide: (1) Whether the proposed Supplemental Stipulation of Facts and exhibits should be admitted into evidence; and (2) whether respondent may refile a notice of Federal tax lien (nftl) during the pendency of these proceedings.
Background
Many of the relevant facts are set forth in our prior Opinion in the instant case, Hoyle v. Commissioner, 131 T.C. 197 (2008) (prior Opinion), and are incorporated by reference. Additionally,…
2Cases cited10 opinions
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
- Sego v. CommissionerUnited States Tax Court · 2000
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Hoyle v. Comm'rUnited States Tax Court · 2008
- Coleman v. CommissionerUnited States Tax Court · 1990
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