TAX COURT OPINION

Case: We The People Foundation for Constitutional Education, Inc.
Docket Number: 20998-10L
Judge: Carluzzo
Opinion Type: bench
Filed: 12/13/2013
Pages: 4

UNITED STATES TAX COURT WASHINGTON, D.C. 20217 WE THE PEOPLE FOUNDATION FOR CONSTITUTIONAL EDUCATION, INC., ET AL, Petitioners, v. ) ) ) ) ) ) Docket No. 20998-10L, 20999-10L ) COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ORDE R Pursuant to the determination of the Court as set forth in its bench opinion rendered on October 31, 2013, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioners and to respondent a copy of the pages of the transcript of the further trial in the above case before Special Trial Judge Lewis R. Carluzzo!at New York, New York, (Special Trial Session), 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, decisions will be entered for respondent. (Signed) Lewis R. Carluzzo Special Trial Judge Dated: Washington, D.C. December 13, 2013 SERVED DEC 1 3 2013 , We The People Foundation For Constitutional Education, Inc., et al., 10-31-2013 Capital Reporting Company 1 Bench Opinion by Special Trial Judge Lewis R. 3 2 Carluzzo 3 October 31, 2013 4 We the People Foundation for Constitutional, Inc. et 5 al., 6 Docket No. 20998-10L, 20999-10L 7 THE COURT: The court has decided to render 8 oral findings of fact and opinion in these 9 consolidated cases, and the following represents the 10 Court's oral findings of fact and opinion (bench 11 opinion). 12 - Section references contained in this bench 13 opinion are to the Internal Revenue Code of 1986, as 14 amended, in effect for the relevant period. Rule 15 references are to the Tax Court Rules of Practice and 16 Procedure. 17 Prior to consolidation, by Order dated 18 October 18, 2012, each of these section 6330(d) cases 19 was assigned "for the purpose of resolving whether 20 petitioner is entitled to challenge the underlying 21 liability giving rise to the instant collection 22 action." By order dated November 2, 2012, the cases 23 were consolidated and otherwise assigned for trial or 24 disposition. See sec. 7443A(b) (4). These 25 consolidated cases are subject to, and.are conducted (866) 448 - DEPO www.CapitalReportingCompany.com 2013 We The People Foundation For Constitutional Education, Inc., et al., 10-31-2013 Capital Reporting Company 4 1 2 in accordance with Rules 180, 181, and 182. This bench opinion is made pursuant to the authority 3 granted by section 7459 (b) and Rule 152. Except as 4 provided by Rµle 152(c), this bench opinion shall not 5 6 be relied upon as precedent.. Robert L. Shulz, an officer of each 7 petitioner, appeared on their behalf. Shawna Early 8 9 appeared on behalf of respondent. In an Order dated April 19, 2013, the Court 10 ruled that petitioners are not, in this proceeding, 11 entitled to. challenge the existence or the amount of 12 the underlying liabilities to which the collection 13 actions here in dispute relate. ·See sec. 14 6330 (c) (2) (B) . The pleadings in this case show, as 15 confirmed by Mr. Shulz at trial, that there are no 16 other issues in dispute in this proceeding. Other 17 18 issues that could have been raised by petitioners under sectiòn 6320 or 6330 are therefore deemed 19 conceded by them. See sec. 6330 (c)·(2) (A) . 20 It follows that respondent may proceed with 21 the various collection actions proposed in the 22 various notices of determination that form the basis 23 24 25 for the Court's jurisdiction in these cases. To reflect the foregoing and the ruling in the Order dated April 19, 2013, decisions will be (866) 448 - DEPO www.CapitalReportingCompany.com 2013 . We The People Foundation For Constitutional Education, Inc., et al., 10-31-2013 Capital Reporting Company 5 1 entered for respondent. 2 3 4 This concludes the oral findings of fact and opinion in this case. And I believe that concludes all of our 5 proceedings on the New York and Westbury trial 6 section as well as the two special sessions . So all 7 of our sessions are adjourned. (Whereupon, at 2: 50 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) 448 - DEPO www.CapitalReportingCompany.com 2013