TAX COURT OPINION

Case: Eric J. Tetpon, III
Docket Number: 11362-07S
Judge: Colvin
Opinion Type: bench
Filed: 07/16/2008
Pages: 3

UNITED STATES-TAX COUR T WASHINGTON , DC 2021 7 ERIC J . TETPON, III , { U"Apir VIC E Petitione r V . Docket No . 11362-07 S t Ear k sTLT l a COMMISSIONER OF INTERNAL REVENUE , Respondent LJ FILES ~ .. .~.~ O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to Petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S . Halpern at Anchorage, Alaska, on June 9, 2008, 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, decision will be entered for respondent . (Signed) James S. Halpern Judge Dated : Washington, D .C . July 16, 200 .8 SERVED JUL 1-72'%8 I 4 ORIGINAL 1 Bench Opinion by Judge James S . Halpern June 12, 200 8 Eric J . Tetpon, III V . Commissioner Docket No . 11362-07S THE COURT : The Court has decided to render ora l findings of fact and opinion in this cas ynd the followin g 5 represents the Court' .s oral findings of fact and opinion . 6 The oral findings of fact and opinion shall not be relie d upon as precedent in any other case . 8 This bench opinion is made pursuant to the authority granted by section 7459(b) of the Internal Revenu e 10 Code of 1986, as amended , and Rule 152 of the Tax Court 11 Rules of Practice and Procedure . 12, Unless otherwise indicated, all section reference s 13 are to the Internal Revenue Code presently in effect, and -14 .all Rule references are to the Tax Court Rules of Practice 15 and Procedure . Petitioner bears the burden of proof . Rul e 16 142 (a ) 17 This case is before the Court pursuant to a 18 petition filed under section 6330(d) for review of a 19, determination made by respondent's Office of Appeal s 20. (Appeals) . By Notice of Determination Concerning Collection 21 Action(s) Under Section 6320 and/or 6330, dated May 8, 2007, 22 Appeals determined that a notice of filing of Federal ta x i 23 lien is sustained with respect to petitioner's 1999 Federal 24 income tax liability . 25 By the petition, petitioner challenges his Heritage Reporting Corporatio n (202) 628-4888 1 underlying tax liability for 1999 . At trial, petitione r 2 testified that he had previously received a notice of levy 3 with respect to 1999 and had had the opportunity for a 4 hearing with Appeals with respect to that notice of levy . 5 He testified that the tax liability in question relates t o 6 income from his sale of art work . He also testified that h e 7 9 raised no collection alternatives with Appeals during his most recent hearing . Respondent is entitled to proceed with his lien . 10 Because he had had a prior opportunity for a hearing , 11 petitioner was not entitled in his most recent hearing to 12 challenge the existence or amount of his underlying ta x 13 liability . Moreover , even if he could have challenged hi s 14 underlying tax liability, petitioner has shown no reason why 15 his income from the sale of art is not subject to Federa l 16 income taxation . 17 Petitioner has failed to prove that the Appeals 18 abused its discretion in determining to proceed with- 19 collection for the year in question . We sustain the 20 determination . We shall enter decision for respondent . 21 - This concludes the Court's oral findings of fact 22 and opinion in this case . 23 (Whereupon, at 10 : 15 a .m ., the bench opinion in 24 the above - entitled matter was concluded . ) 25 Heritage Reporting Corporation (202) 628-4888