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deficiency at issue in this case are invalid and/or that the
notices of deficiency were rescinded before the filing of the
petition. As discussed in greater detail below, we will deny
petitioner's motion to dismiss. However, we will dismiss for
lack of jurisdiction and strike the allegations in the petition
pertaining to the taxable year 1996.
Background
Paul K. Hanashiro (petitioner) failed to file timely Federal
income tax returns for 1994, 1995, and 1996. On March 17, 1998,
respondent mailed separate notices of deficiency to petitioner
determining deficiencies in and additions to his Federal income
taxes for 1994 and 1995 as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1994 $78,101 $7,036.50 $1,172.53
1995 54,085 1,945.00 142.88
As of the date of mailing of the notices of deficiency,
respondent had prepared a total of three examination reports
regarding petitioner's tax liability for 1994 and 1995. On
December 16, 1997, respondent prepared separate examination
reports for 1994 and 1995.2 The examination report for 1994
lists a balance due of $46,229.24, comprising tax of $28,146
(deficiency of $78,101 less prepayment credits of $49,955),
2 The deficiencies determined for 1994 and 1995 are
consistent with these examination reports.
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