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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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