TAX COURT OPINION

Case: L. Paul Dieffenbach, Jr.
Docket Number: 26706-15SL
Judge: Halpern
Opinion Type: bench
Filed: 12/07/2016
Pages: 3

UNITED STATES TAX COURT WASHINGTON, DC 20217 SEC L. PAUL DIEFFENBACH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. 26706-15SL. ) ) ) ) ) ORDER 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 Philadelphia, Pennsylvania, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. 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. December 6, 2016 SERVED Dec 08 2016 Capital Reporting Company 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Bench Opinion by Judge James S. Halpern. November 14, 2016 L. Paul Dieffenbach, Jr. v. Commissioner Docket No. 26706-15SL THE COURT: THE COURT HAS DECIDED TO RENDER ORAL FINDINGS OF FACT AND OPINION IN THIS CASE. THE FOLLOWING REPRESENTS THE COURT'S ORAL FINDINGS OF FACT AND OPINION. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by Section 7459(b) of the Internal Revenue Code of 1986, as amended, and Rule 152 of the Tax Court Rules of Practice and Procedure. By Notice of Determination dated September 18th, 2015, Respondent has determined to proceed with collection of Petitioner's 2013 Federal Income Tax. Respondent has determined that all appropriate requirements of law and administrative procedure for the proposed collection action have been met. The proposed levy is not more intrusive than necessary because you did not cooperate with collections regarding the unpaid tax and have not proposed any collection alternatives, or submitted any information necessary to consider any collection 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 4 1 2 3 4 5 6 alternatives to the proposed levy. The proposed levy is sustained and collections may proceed in the enforced collection activity. The case will be returned to the automated collection system, ACS, for the appropriate actions. At trial, Petitioner's only defense to the 7 Notice of Determination is his claim that in disallowing the $4,480.25 claimed on his 2013 1040-EZ resulting in a tax indebtedness of $2,318, the Commissioner erred. The Commissioner argues that the disallowed amount was the amount of a levy that was made for prior years and applied to prior year's tax. Petitioner has failed to show that there was any amount withheld or otherwise paid or credited towards his 2013 tax liability, and the liability as determined by the Respondent holds. This concludes the Court's bench opinion and appropriate order will be entered. (Whereupon, at 12:26 p.m., the above- entitled matter was concluded.) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com