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agreed to the following deficiencies in Federal income taxes and
additions to tax:
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b) 6661 6663
1988 $3,115 $2,336 -0- --
1989 924 693 -- -0-
The decision document was forwarded to the Court, and the
decision was entered on January 11, 1994. At the ensuing trial
session at Detroit on January 31, 1994, the case was not called,
nor did petitioners or their attorney appear for trial.
Petitioners were thereafter assessed by respondent for income tax
deficiencies and additions to tax in accordance with the
decision. It appears that no collection was made on the assessed
liabilities until petitioners filed their 1994 Federal income tax
return. That return reflected an overpayment of 1994 taxes in
the amount of $1,727. In lieu of refunding the overpayment to
petitioners, respondent applied the $1,727 to petitioners' unpaid
1988 liability. That action by respondent gave rise to the
motion presently before the Court.
In their motion for leave to file, in which petitioners are
pro se, petitioners contend there was fraud on the Court and on
the Internal Revenue Service (IRS) in the stipulated decision
that was signed by their attorney and counsel for respondent on
January 5, 1994. Petitioners correctly allege that they did not
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