TAX COURT OPINION

Case: Allan L. Blank
Docket Number: 1928-09S
Judge: Colvin
Opinion Type: bench
Filed: 03/03/2010
Pages: 3

UNITED STATES TAX COURT WASHINGTON , DC 2021 7 ALLAN L . BLANK, Petitione r v . COMMISSIONER OF INTERNAL REVENUE , Respondent O R D E R Docket No . 1928-09S . 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 the transcript of the proceedings in the above case before Judge Robert P . Ruwe at San Francisco, California, containing his oral findings of fact and opinion rendered on February 1, 2010 . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed ) Robert P. Ruwe Judg e Dated : Washington, D .C . March 3, 2010 SUED MAR 4 2.01Q. 2 1 Bench Opinion by Senior Judge Robert P . Ruwe 2 February 1, 201 0 3 Allan L . Blank v . Commissioner Docket No . 1928-095 4 THE COURT HAS DECIDED TO RENDER ORA L 5 FINDINGS OF FACT AND OPINION IN THIS CASE, AND TH E 6 FOLLOWING REPRESENTS THE COURT'S ORAL FINDINGS OF FACT 7 AND OPINION . THE ORAL . FINDINGS OF FACT AND OPINIO N 8 SHALL NOT BE RELIED UPON AS PRECEDENT IN ANY OTHER CASE . 10 THE COURT : This .is a summary case, a smal l 11 case, and therefore the opinion that I'm giving right 12 now is not any good for precedent . It's not to b e 13 cited, but it's going to be the way in which this case 14 is decided . 15 This is a case brought under section 6330, 16 and it appears to the Court, having looked at the 17 documentation, that the appeals officer properly 18 exercised his or her discretion in determining that 19 collection should proceed . The only issue that the 20 Petitioner is even raising is the underlyin g 21 liability, which has been decided already by thi s 22 Court . So the Petitioner has had his opportunity to 23 contest the amount of tax . You're not entitled to do 24, it in a 6330 proceeding such as this once you've had 25 your opportunity in a prior case . Heritage Reporting Corporation (202) 628-4888 3 1 And, of course, the prior case is re s 2 judicata for purposes of the underlying tax in thi s 3 case . So there's really no issue to be decided, other 4 than to sustain the Respondent's determination t o 5 proceed with collection by way of levy,'which I do, I 6 sustain that, because that's the only issue left . 7 So a decision will be entered sustaining the determination to proceed with collection . Again, the 9 only thing I could say here is that a lot of this is 10 unnecessary because the government raised the onl y 11 problem the Court had in the first place by submitting 12 inconsistent documents . And while I'm telling yo u 13 that the Court , I believe , does want forms 4340 filed 14 because they ' re readable . I can ' t read what wa s 15 presented here as Exhibit 13 . 16 And it wouldn ' t make any difference , because 17 it was wrong , and that ' s something that you have to 18 discover before you file anything with the Court . 19 This concludes the Court ' s oral findings of 20 fact and opinion in this case . A decision will be 21 entered in accordance . 22 (Whereupon , at 2 :17 p .m ., the bench opinion 23 in the above - entitled matter was concluded . ) 2 4 25 Heritage Reporting Corporation (202) 628-4888