UNITED STATES TAX COURT
VILAS PATRIOT )
)
Petitioner, )
v. ) Docket No: _____________
COMMISSIONER OF INTERNAL REVENUE, )
)
Respondent. )
RESPONDENT, in answer to the amended petition filed in the above-entitled case, admits, denies and alleges as follows:
1. Admits.
2. Admits the first two sentences. Denies the third sentence.
3. Admits the first and third senctences. Denies that the petitioner withdrew all arguments the Service deemed frivolous from his Form 12153, Request for a Collection Due Process Hearing.
4. Denies.
5. Denies.
6. First sentence. Admits the petitioner responded within the specified time limit with a revised CDPH request form 12153 and that a copy is attached.
Denies that all frivolous issues have been eliminated.
Second sentence. Admits the petitioner requested a CDPH to discuss collection alternatives and procedure irregularities. Denies the form 12153 contains not one frivolous item.
Third sentence. Need neither admit nor deny since this is not an allegation of error or fact as required by Tax Court Rule 331.
6.1. First sentence. Denies for lack of sufficient knowledge.
Second sentence. Need neither admit nor deny since this is not an allegation fo error or fact as required by Tax Court Rule 331.
Third sentence. Denies.
6.2. Need neither admit nor deny since this is not an allegation of error or fact as required by Tax Court Rule 331.
Unnumbered paragraph. Need neither admit nor deny since this is not an allegation of error or fact as required by Tax Court Rule 331.
7. Denies generally each and every allegation of the petition not herein specifically admitted, qualified or denied.
WHEREFORE, it is prayed that the relief sought in the amended petition be denied and that Respondent’s determination, as set forth in the Notice of determination, be in all respects approved.
DONALD L. KORB
Chief Counsel
Internal Revenue Service
Date: 3/1/07
By: STEVEN W. IANACONE
Senior Attorney
Small Business/Self-Employed
Tax Court Bar No. IS0001
One Newark Center, Suite 1500
Newark, NJ 07102-5224
Telephone: 973-645-3507
OF COUNSEL:
THOMAS R. THOMAS
Division Counsel
(Small Business/Self-Employed)
FRANCES F. REGAN
Acting Area Counsel
(Small Business/Self-Employed: Area 1)
CARROLL D. LANSDELL
Associate Area Counsel
(Small Business/Self-Employed)
CERTIFICATE OF SERVICE
This is to certify that a copy of the foregoing ANSWER TO AMENDED PETITION FOR LIEN OR LEVY ACTION UNDER CODE SECTION 6320(c) OR 6330(d) was served on petitioner by mailing the same on March 1, 2007 in a postage paid wrapper to the plaintiff.
Date: March 1, 2007
By: STEVEN W. IANACONE
Senior Attorney
Small Business/Self-Employed
Tax Court Bar No. IS0001
One Newark Center, Suite 1500
Newark, NJ 07102-5224
Telephone: 973-645-3507