Ronald A. Davis v. Commissioner of Internal Revenue

Summary

The Tax Court granted the Commissioner's motion for judgment on the pleadings in this collection due process case brought under section 6330(d), rejecting all three grounds on which the petitioner attacked the Appeals determination sustaining a proposed levy for his 1991, 1992, and 1993 income taxes. Because the petitioner never alleged that he lacked a statutory notice of deficiency or a prior opportunity to dispute the deficiencies, his underlying tax liability was not properly at issue, and the Court reviewed the Appeals determination only for abuse of discretion. The Court held that Appeals' reliance on Form 4340 sufficiently discharged the section 6330(c)(1) verification duty absent any showing of irregularity, that a section 6330 Appeals hearing does not include the right to subpoena witnesses, and that section 6065 does not require a notice of determination to be signed under penalties of perjury.