TAX COURT OPINION

Case: Dennis E. Neves
Docket Number: 6523-07L
Judge: Colvin
Opinion Type: bench
Filed: 05/07/2008
Pages: 4

UNITED STATES TAX 'COURT Washington, D. C. 2021 7 DENNIS E . NEVES, Petitione r v . ) Docket No . 6523-07 L COMMISSIONER OF INTERNAL REVENUE, Respondent . RECORDED SERVICE N m-] CAL . STAT . JUDGE F ILE S O R D 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 the transcript of the trial of the above case before Judge Thomas B . Wells at Columbia, South Ca'olina, on March 21, 2008, containing his oral findings of fact And opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed) Thomas B. Wells Judge Dated : Washington, D . C . May 7, 2008 SERVED MAY - 7 2008 2 1 Bench Opinion by Judge Thomas B . Wells 2 March 21, 200 8 3 Neves v . Commissioner Docket No . 6523-07L 4 THE COURT : The Court has decided to render 5 oral findings of fact and opinion in this case and the 6 following represents the Court ' s oral findings of fac t 7 and opinion . The oral findings of fact and opinion 8 shall not be relied upon as precedent in any other 9 case . 10 This is the case of Dennis E . Neves , 11 Petitioner , versus Commissioner of Internal Revenue, 12 Respondent, docket number 6523-07L . This benc h 13 opinion is made pursuant to the authority granted by 14 Section 7459(d) and Rule 152 . 15 All section references are to the Internal 16 Revenue Code as in effect for the year in issue, and 17 all rule references are to the Tax Court Rules o f 18 Practice and Procedure . 19 The instant case is a collection action 20 under Section 6330 . A summary of the record of the 21 hearing before Respondent ' s Appeals office is set 22 forth in the notice of determination issued in th e 23 instant case and is incorporated in this bench opinion 24 for the purpose of the instant proceeding . 25 Petitioner did not file tax returns for his Heritage Reporting Corporatio n (202) 628-4888 3 1 1997 and 1998 taxable years . Petitioner was issued 2 notices of deficiency for the taxable years 1997 and 3 1998, determining deficiencies in his taxes for those 4 years in the amounts of $2,371 and $5,48 9 5 respectively, as well as additions to tax . 6 Petitioner did not file a petition in the 7 Tax Court to seek redetermination of the propose d 8 deficiencies in tax and additions to tax determined in 9 those notices of deficiency, and Respondent assessed 10 those taxes and additions to tax . 1 1 12 Petitioner failed to pay his tax liabilities . Respondent sent Petitioner a fina l 13 notice of intent to levy and a notice of Petitioner's 14 right to a hearing . Petitioner requested a hearing 15 but raised only frivolous and groundless argument s 16 before Respondent's appeals office . 17 The record shows that Respondent offered 18 Petitioner several opportunities to provide adequate 19 paperwork to prove that he was eligible for collection 20 alternatives to levy, but Petitioner failed to submit 21 such documents . Respondent furnished Petitioner with 22 Form 4340, certificate of assessments, fo r 23 Petitioner's taxable years in issue . 24 Respondent sent Petitioner a notice o f 25 determination dated February 13, 2007 . At the trial Heritage Reporting Corporation (202) 628-4888 4 1 of the instant case, Petitioner did not offer any 2 credible evidence or raise any issues or arguments 3 having any merit as to why the intended levy wa s 4 inappropriate . 5 Based on the record in the instant case, we 6 hold that Respondent did not abuse his discretion in 7 determining to proceed with the collection o f 8 Petitioner's unpaid liabilities . Accordingly, we hold 9 that Respondent may proceed with the collection o f 10 those liabilities . 11 To reflect the foregoing, decision will be 12 entered allowing Respondent to proceed with th e 13 collection of Petitioner's unpaid liabilities as set 14 forth in the notice of determination in the instant 15 case dated February 13, 2007, and issued with respect 16 to Petitioner's taxable years 1997 and 1998 . 17 The foregoing represents the Court's oral 18 findings of fact and opinion in this case . Thi s 19 concludes this case . Thank You . 20 (Whereupon, at 10 :50 a .m ., the bench opinion 21 in the above-entitled matter was concluded . ) 22 23 24 25 Heritage Reporting Corporation (202) 628-4888