Faramarz Fayeghi and Shelli Fayeghi - Page 5

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               On January 8, 1998, petitioners filed a timely petition for            
          redetermination contesting the notices of deficiency for 1990,              
          1991, 1992, and 1993.2                                                      
               After respondent filed an answer to the petition,                      
          petitioners filed a motion to restrain collection.  Relying on              
          Powerstein v. Commissioner, 99 T.C. 466 (1992), petitioners                 
          maintain that respondent is engaged in improper collection                  
          efforts respecting their income tax liability for 1990.                     
          Respondent filed an objection to petitioners' motion arguing that           
          respondent's collection efforts are directed at the tax that                
          petitioners reported due on their original 1990 tax return.                 
          Relying on Meyer v. Commissioner, 97 T.C. 555 (1991), respondent            
          contends that the amount of tax that petitioners reported due on            
          their original return is subject to immediate collection.                   
          Respondent denies any effort to collect the tax deficiency for              
          1990 is at issue in this case.                                              
               Petitioners filed a supplement to their motion to restrain             
          collection attaching a copy of their 1990 amended return.                   
          Petitioners also filed a response to respondent's objection in              
          which they contend that their amended return for 1990 serves to             
          bar respondent from attempting to collect the tax that                      

          2  At the time the petition was filed, petitioners resided                  
          at Las Vegas, Nevada.                                                       

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