Opinion
CV-S-02-0540-LDG (RJJ)
April 11, 2003
ORDER
The United States has filed a motion to dismiss, or in the alternative for summary judgment (#5, opposition #7). On March 14, 2002, the IRS issued determinations that the notice of federal tax lien filed with respect to plaintiff's unpaid income tax liability for the 1996, 1997, and 1998 tax years, and the frivolous return penalties for the 1997, 1998 and 1999 tax years should not be withdrawn or released. Plaintiff then initiated this complaint.
The Tax Court has jurisdiction over the tax liabilities for the 1996, 1997 and 1998 tax years. 26 U.S.C. § 6330(d). Regarding de novo the notice of determination for the frivolous return penaltes, the court notes that plaintiff filed income tax returns for the 1997, 1998 and 1999 tax years, which had zeroes on all lines reflecting income amounts or tax due. Documents attached to plaintiff's returns as well as documents obtained by the IRS, on the contrary, indicated that plaintiff had income, and his justification for filing thezero returns was incorrect on its face. Therefore, the assessment of frivolous return penalties was valid. Plaintiff's other contentions are without merit. The appeals officer was entitled to rely on the IRS's transcripts of account; and IRS officials need not show a delegation of authority to administer the IRS laws and regulations. Finally, plaintiff has not demonstrated proper service upon the United States. Accordingly,
The court hereby ORDERS that defendant's motion for summary judgment (#5) is GRANTED.