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Tuesday, January 07, 2003

 


The Tax Court amended Janice Bullock's petition to dismiss the years 1991 and 1992 from the complaint. Ms. Bullock had included them because the IRS had filed levies for taxes from those years. The Tax Court dismissed them because Congress apparently did not give them the jurisdiction to hear cases unless the IRS had sent a notice of determination of tax, and in this case the IRS was filing levies over years for which they had not issued notices of determination of tax. If this sounds unfair to you, well, it appears that TPTB agree with you, and the Tax Court noted that this law has been changed. But only for collection actions intiated after January 19, 1999. For those of you screwed by unfair IRS collection practices before that date, tough.

Incidentally, it seems that pro se petitioner Ms. Bullock, who did once attend an administrative hearing in Philadelphia, PA, was not responsible enough to attend the hearing on this motion in Washington, D.C. Shame on her!



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