Scott William Katz v. Commissioner of Internal Revenue

Summary

The Tax Court granted the Commissioner summary judgment sustaining a notice of determination refusing to withdraw a Federal tax lien covering the petitioner's 1990 tax deficiency, additions to tax, and interest. The court held that scheduling the section 6320(b) Appeals hearing at the nearest Appeals Office in Sunrise, Florida satisfied the statute, and that the Appeals officer's telephone discussion with the petitioner—who refused to travel—constituted an Appeals hearing. The petitioner's challenge to the underlying deficiency and additions to tax failed to state a claim, being barred by the prior stipulated decision, the bankruptcy court's discharge ruling, and section 6330(c)(2)(B). The court found jurisdiction under section 6404(i) to review the interest-abatement determination but held the Appeals officer did not abuse his discretion because no ministerial error was shown.