- 3 -
The issues for decision are: (1) Whether petitioners'
failure to file Federal income tax returns for 1991 invalidates
the notices of deficiency; (2) whether the result in this case is
affected by the burden of proof; and (3) whether respondent's
motion for the imposition of penalties and costs pursuant to
section 6673 should be granted.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petitions, petitioners resided in Malvern, Pennsylvania.
Petitioners did not file Federal income tax returns for the
1991 tax year. At some point, petitioners submitted Forms 1040-
NR for 1991 to the Internal Revenue Service (IRS). The Forms
1040-NR did not include any tax information.2 The IRS prepared a
substitute for return for each petitioner on Forms 1040 for the
1991 tax year. In their respective petitions for redetermination
of the deficiencies, petitioners originally disputed the
adjustments as determined by respondent in her notices of
deficiency. Counsel for petitioners, Montford S. Ray, entered an
appearance in each case on June 12, 1995, the date these cases
were called at the calendar call in Philadelphia, Pennsylvania.
2 The Forms 1040-NR were not made part of the record.
Petitioners, however, do not appear to dispute respondent's
assertion that said forms did not contain relevant tax
information.
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