Faramarz Fayeghi and Shelli Fayeghi - Page 2

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          agrees with and adopts the opinion of the Chief Special Trial               
          Judge, which is set forth below.                                            
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
          PANUTHOS, Chief Special Trial Judge:  This case is before                   
          the Court on petitioners' motion to restrain collection, as                 
          supplemented, filed pursuant to section 6213(a) and Rule 55.                
          Because we conclude that we lack jurisdiction to restrain                   
          collection in this case, we will deny petitioners' motion.                  
               On or about October 22, 1991, petitioners filed a joint                
          Federal income tax return for 1990 in which they reported tax in            
          the amount of $107,771, tax withholding in the amount of $828,              
          and tax owing in the amount $106,943.  Petitioners did not remit            
          payment of the tax with their return.                                       
               On November 25, 1991, respondent assessed the following                
          against petitioners with respect to their tax liability for 1990:           
                    Item                       Amount                                 
               Tax                      $107,771.00                                   
          Late payment penalty        4,277.72                                        
          Interest                    6,767.67                                        
               On January 13, 1993, petitioners submitted to respondent an            
          amended tax return for 1990 (Form 1040X) in which they claimed              

          in effect for the years in issue, unless otherwise indicated.               
          All Rule references are to the Tax Court Rules of Practice and              

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