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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U.S.C. sec. 362(a) (1994) was no longer in effect due to the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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