- 2 - property, and the addition to tax under section 6651(a)(1) (respondent’s motion).2 Background Petitioners resided in Temecula, California, at the time they filed the petition. On December 5, 1997, respondent filed a request for admissions with the Court, a copy of which respondent had served on petitioners on December 2, 1997. On January 7, 1998, petitioners filed a response to respondent’s request for admissions, a copy of which petitioners had served on respondent on January 2, 1998. That response stated, inter alia: Admissions OF WHAT? I request your (DOA) or (TDO) DELEGATION OF AUTHORITY Order from the Secretary of the Treasury. * * * * * * * On Feb. 27, 1986 the Federal Register (51 Fed. Reg. 95711) published the following Treasury Department Order No. 150-01: “The Commissioner shall, to the extent of authority otherwise vested in him, provide for the administration of the United States internal revenue laws in the U.S. Territories and insular possessions and other authorized areas of the world.” [These areas include countries with which the U.S. has Tax Treaties in force and DO NOT include the 50 Republic States.] 2 Issues not covered by respondent's motion are whether petitioners (1) have $3,480 of unemployment compensation for 1992, (2) are entitled to any deductions for 1992, 1993, 1994, and 1995 (the years at issue), (3) are subject to self-employment tax for 1992 and 1993, and (4) are liable for the years at issue for the accuracy-related penalty under sec. 6662(a).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011