Bell v. Comm'r
United States Tax Court
R issued P a notice of intent to levy relating to P's 1997 tax liability. P timely requested a hearing to dispute the underlying tax liability but R informed P that P's liability could not be contested. Because P did not receive a notice of deficiency, however, he was entitled, pursuant to sec. 6330(c)(2)(B), I.R.C., to challenge the liability.
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R issued P a notice of intent to levy relating to P's 1997 tax liability. P timely requested a hearing to dispute the underlying tax liability but R informed P that P's liability could not be contested. Because P did not receive a notice of deficiency, however, he was entitled, pursuant to sec. 6330(c)(2)(B), I.R.C., to challenge the liability. R mailed P a notice of determination, but P did not file a petition with the Court or otherwise challenge the notice of determination. R mailed P a notice of Federal tax lien relating to the 1997 liability. P requested another hearing, and R informed P…
1Opinion of the Court
OPINION
FOLEY, Judge:
The issue for decision is whether respondent abused his discretion when he precluded petitioner, at the 2005 hearing, from challenging petitioner’s underlying tax liability and sustained the notice of Federal tax lien relating to petitioner’s 1997 liability.
Background
Petitioner failed to file his 1997 Federal income tax return. By notice dated September 15, 2000, respondent determined a deficiency in, and additions to, petitioner’s 1997 Federal income tax. Respondent mailed such notice to petitioner, but petitioner did not receive it.
On April 27, 2002, a Notice of Intent…
2Cases cited3 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Goza v. CommissionerUnited States Tax Court · 2000
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
3Cited by18 opinions
- Rodney P. Walker v. CommissionerUnited States Tax Court · 2018
- Miller v. Comm'rUnited States Tax Court · 2007
- Nichols v. Comm'rUnited States Tax Court · 2007
- Downing v. Comm'rUnited States Tax Court · 2007
- Ellison v. CommissionerDistrict Court, S.D. West Virginia · 2008
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