Buczek v. Commissioner
United States Tax Court
P timely filed a Form 12153, Request for a Collection Due Process or Equivalent Hearing, with attachments, in response to a final notice of intent to levy to collect P's unpaid income tax liability for 2009. P did not raise any issues specified in I.R.C. sec. 6330(c)(2) or make any allegations that reasonably indicated he was raising such an issue.
Read the full summary
P timely filed a Form 12153, Request for a Collection Due Process or Equivalent Hearing, with attachments, in response to a final notice of intent to levy to collect P's unpaid income tax liability for 2009. P did not raise any issues specified in I.R.C. sec. 6330(c)(2) or make any allegations that reasonably indicated he was raising such an issue. The Appeals Office sent P a letter stating that, pursuant to I.R.C. sec. 6330(g), it was disregarding P's hearing request because P's disagreement was frivolous and the IRS Collection Division could proceed with collecting P's unpaid tax liability…
1Opinion of the Court
OPINION
Dawson, Judge:
This collection case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Petitioner timely filed the petition for review of the determination by the Appeals Office to proceed with levy to collect his unpaid tax assessed for 2009, sent to him in response to his request for a hearing pursuant to sections 6320 and 6330 1 (hearing request).
The determination letter states that, under the authority of section 6330(g), the Appeals Office was disregarding petitioner’s entire hearing request because his disagreement is either a position that the…
2Cases cited5 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Sarrell v. Comm'rUnited States Tax Court · 2001
- Cooper v. Comm'rUnited States Tax Court · 2010
- Mason v. Comm'rUnited States Tax Court · 2009
- Thornberry v. Comm'rUnited States Tax Court · 2011
3Cited by3 opinions
- Brian H. McLane v. CommissionerUnited States Tax Court · 2018
- Daniel Richard Buczek v. CommissionerUnited States Tax Court · 2014
- Randall Jennette v. CommissionerUnited States Tax Court · 2018