James F. McGuirl - Page 5




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          notice of deficiency was based on a substitute for return                   
          prepared by respondent, as petitioner had not filed a 1993                  
          Federal income tax return at the time.  Respondent determined a             
          deficiency in petitioner's income tax, an addition to tax under             
          section 6651(a) for failure to file a return, and an addition to            
          tax under section 6654(a) for failure to make estimated tax                 
          payments.                                                                   
               On May 20, 1996, a petition was filed with this Court.                 
          Petitioner asserted, among other things, that this Court did not            
          have jurisdiction over him due to the chapter 7 bankruptcy                  
          proceeding.  On June 7, 1996, petitioner filed a motion to                  
          dismiss the petition for lack of jurisdiction.  On August 7,                
          1996, we denied petitioner's motion, as the stay imposed under 11           
          U.S.C. sec. 362(a) (1994) was no longer in effect due to the                
          denial of petitioner's discharge in bankruptcy on January 25,               
          1994.  On August 14, 1996, petitioner submitted to the Internal             
          Revenue Service a joint Federal income tax return for the taxable           
          year 1993, reporting income in the amount of $138,990.5  On                 
          November 15, 1996, petitioner filed an amended petition with this           
          Court.  On December 27, 1996, respondent filed an answer to the             
          amended petition, claiming an increased deficiency and increased            

               4(...continued)                                                        
          deficiency to both petitioner and his spouse, Marlene McGuirl,              
          for the taxable year 1993.  Marlene McGuirl has not petitioned              
          this Court.                                                                 
               5    The amount of income reported on the return is not in             
          dispute.                                                                    



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