TAX COURT OPINION

Case: Robert Arthur Moomau
Docket Number: 7388-12SL
Judge: Goeke
Opinion Type: bench
Filed: 03/05/2013
Pages: 6

SEC e UNITED STATES TAX COURT WASHINGTON, DC 20217 ROBERT ARTHUR MOOMAU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. 7388-12SL. ) ) ) ) ORDER Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk ofthe Court shall transmit herewith to petitioner and to respondent a copy ofthe pages ofthe transcript ofthe trial in the above case before Judge Joseph Robert Goeke at San Francisco, California, 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, respondent's Motion for Summary Judgment will be granted and a decision entered for respondent. (Signed) Joseph Robert Goeke Judge Dated: Washington, D.C. March 5, 2013 SERVED Mar 07 2013 Capital Reporting Company 3 Bench Opinion by Judge Joseph Robert Goeke February 5, 2013 Robert Arthur Moomau Docket No. 7388-12SL THE COURT: The Court has decided to render oral Findings of Fact and Opinion in this case, and 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 case was heard pursuant to the provisions of section 7463, in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court. FINDINGS At the time he filed his petition in this case, the Petitioner was a resident of the State.of 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 California. The present case that's before the Court 19 20 21 22 23 24 25 is based upon Respondent's Motion for Summary Judgment, filed under Rule 121 of the Tax Court Rules of Practice and Procedure. Hereinafter, rule references are to the Tax Court Rules of Practice and Procedure and section references are to the Internal Revenue Code. Rule 121(b) provides that a decision shall 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 1 2 3 4 5 6 7 8 9 10 11 12 be rendered pursuant to a Motion for Summary Judgment if the pleadings, answers to discovery and any other acceptable materials, together with affidavits show that there is no genuine issue as to any material fact, and that a decision may be rendered as a matter of law. In the present case, the Petitioner appeared in response to the Respondent's motion and the hearing was held regarding whether a Motion for Summary Judgment was appropriate. This Opinion is rendered pursuant to Rule 152 which authorizes oral Findings of Fact and 13 Opinion. 14 15 16 17 18 19 20 21 22 23 24 This case is before the Court to determine if Respondent abused discretion in upholding Internal Revenue Service proposed collection action, via levy, against the Petitioner regarding Federal Income Tax liabilities for the year 2007. We have jurisdiction under section 6330 (d). The facts are not contested. The Petitioner, in his petition, stated as follows: "I received a Notice of Deficiency. I responded to it with a certified letter. After receiving no response from the IRS and continuing to 25 get more copies of the Notice of Deficiency in the 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 mail, I called in. I was told that I had no recourse 2 3 4 5 6 7 8 9 because the time limit for fueling [sic] an appeal had passed. The letter I sent in as the original response is not being considered. I tried to contact the person who originated the Notice of Deficiency, but that person is no longer in that office. The deductions being disallowed that resulted in this collection action are legal and valid deductions and should never have been disallowed." 10 Based upon Petitioner's own assertions, the 11 Petitioner received a Notice of Deficiency. In the 12 13 14 15 16 17 18 19 20 context of hearings pursuant to section 6320 and 6330 there are specific limits on what may be considered by the Settlement Officer and also considered before this Court. In particular, section S30 (c) (2) (B) provides as follows: "The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory Notice of 21 Deficiency for such tax liability or did not 22 23 24 25 otherwise have an opportunity to dispute such tax liability." The Petitioner does not maintain that he did not receive a Notice of Deficiency. In fact, he 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 6 1 alleges that he did receive a notice. However, the 2 Petitioner chose to attempt to correspond with the 3 4 Internal Revenue Service rather than file a petition contesting the Notice of Deficiency in a timely 5 manner in the Tax Court. 6 7 Regardless of that circumstance, the law is clear that Petitioner, having received the Notice of 8 Deficiency, may not continue to contest the 9 underlying tax liability in this Collection Due 10 11 12 13 14 15 16 17 18 19 Process case. Given the fact that that is the only issue the Petitioner has raised both before Appeals and in this Court, there is no factual dispute and there's no actual issue for us to review. OPINION We believe the Settlement Officer balanced the competing interest between the IRS's need to collect the tax liabilities in an efficient manner and the intrusive nature of the collection upon the 20 Petitioner's person. 21 22 23 24 We agree with the determination of the Settlement Officer that the proposed collection action should be sustained. And, therefore, we will grant Respondent's 25 Motion for Summary Judgment and a decision will be 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company entered for the Respondent. This concludes the Court's oral Findings of 7 Fact and Opinion in this case. THE CLERK All rise. (Whereupon, at 10:10 a.m., the above-entitled matter was concluded.) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com