Nellwyn A. Buck - Page 3

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               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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