TAX COURT OPINION

Case: Raymond Heers
Docket Number: 25621-08
Judge: Colvin
Opinion Type: bench
Filed: 02/18/2010
Pages: 3

8uyu~, UNITED STATES TAX COUR T WASHINGTON , DC 2021 7 RAYMOND HEERS, Petitione r V . Docket No . 25621-08 . COMMISSIONER OF INTERNAL REVENUE , Respondent O RID E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of thetranscript of the trial in the above case before Judge James S . Halpern at Tampa, Florida, on December 8, 2009, containing his oral findings of fact and opinion rendered at the conclusion of the trial . In accordance with the oral findings of fact and opinion, an appropriate decision will be entered . (Signed) James S . Halpern Judg e Dated : Washington, D .C . February 18, 2010 SERVED FEB 1 9 20 ,10 3 1 Bench Opinion by Judge James S . Halpern December 8, 2009 2 Raymond Heers v . Commissioner Docket No . 25621-08 3 THE COURT : The Court has decided to render ora l 4 findings~of fact and opinion in this case, and the following 5 represents the Court's oral findings-of fact and opinion . 6 The oral findings of fact and opinion shall not be 7 relied upon as precedent in any other case . This benc h 8 opinion is made pursuant to'the authority granted by Section 9 7459(b) of the Internal Revenue Code of 1986, as amended , 10 and Rule 152 of the Tax Court Rules of Practice and l 11 Procedure . 12 By notice of determination dated September 16, .~s 13 200 the Respondent determined to proceed with th e 14 collection by lien and levy with respect to 2000, 2001 an d 15 .2002 . Respondent has conceded that there is no collection 16 with respect to 2001 and 2002 and the appeals officer abused 17 his/her discretion . With respect to 2002, the Petitioner's 18 only claim is that he had a right to tape record the hearing 19 and a right to face-to-face .counsel . The Petitioner has the 20 burden of proof of showing that the Respondent -- of facts 21 supporting his assignment of error and has introduced n o 22. testimony, no documents other than those stipulated, and 23 declines to make any legal argument . 24 On the basis of that, the Court finds that th e 25 appeals officer did not abuse his discretion and will issue Heritage Reporting Corporatio n (202) 628-4888 4 1 an appropriate order sustaining notice of determination fo r 2 2000 and consonant with the concession of the Responden t 3 finding that the appeals officer abused his discretion for 4 2001, 2002 . 5 Thank you very much . We are adjourned . 6 (Whereupon, at 11 :36 a .m ., the bench opinion in 7 the above-entitled matter was concluded . ) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888