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additions to tax due from Jaussaud Enterprises, as follows:
Additions to Tax
Year Ended Income Tax Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654
2/28/91 $41,965 $9,803 $10,716 $2,487
Unless indicated otherwise, all section references are to the
Internal Revenue Code for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
The disputed transferee liability arises as a result of the
conveyance of certain real property from Jaussaud Enterprises to
petitioner during 1990. We must herein decide whether petitioner
is liable as a transferee under section 6901 as a result of that
conveyance. In resolving this issue, we must decide whether by
virtue of section 3439.09 of the California Civil Code (West 1997)
the period of limitations for assessing transferee liability
against petitioner expired before respondent's issuance of the
notice of transferee liability. Subsumed in this latter issue is
the question of whether the Commissioner is bound by a State
limitations period when relying on State law to collect unpaid
taxes.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The
stipulations of facts and the attached exhibits are incorporated
herein by this reference.
At the time the petition was filed, petitioner resided in Los
Angeles, California. Petitioner is unmarried. He filed his tax
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