Kenneth Lee Anderson and Carol Jane Anderson - Page 2

                                        - 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