- 3 -
Line 53 of the purported return reported "total tax" in the
amount of $24,939.21. Line 61 of the purported return claimed
"total payments" in the amount of $15,470.11, consisting of
withheld tax in the amount of $9,470.11 and estimated tax
payments in the amount of $6,000. Line 65 of the purported
return reported a balance due in the amount of $9,469.10 (i.e.,
$24,939.21 less $15,470.11). A check for such amount was
enclosed with the purported return and was apparently negotiated
by respondent.
Respondent did not process the purported return as a return.
Rather, respondent assessed a frivolous return penalty pursuant
to section 6702.4
On November 10, 1994, respondent issued a 30-day letter to
petitioner with respect to petitioner's 1988 taxable year. On
December 5, 1994, petitioner mailed a letter to respondent
protesting the adjustments proposed in the 30-day letter and
requesting administrative review. In her letter dated December
3(...continued)
another." Another such document, in the form of a letter signed
by Mr. Buck, stated that "By invoking the Fifth Amendment at the
jurat location we specifically intend to exercise our rights
under the First, Fourth and Fifth Amendments to the
Constitution".
4 Petitioner and Mr. Buck unsuccessfully challenged the
assessment of the frivolous return penalty by first filing an
administrative claim for refund and thereafter an action in
District Court. See sec. 6703. Their appeal to the Court of
Appeals for the Fifth Circuit was equally unsuccessful.
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