Janet N. Moore - Page 2




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                  Janet N. Moore, pro se.                                                              
                  John R. Mikalchus and Kerry Bryan, for respondent.                                   


                                               OPINION                                                 

                  COHEN, Chief Judge:  This case was assigned to Chief Special                         
            Trial Judge Peter J. Panuthos pursuant to the provisions of                                
            section 7443A(b)(4) and Rules 180, 181, and 183.  Unless                                   
            otherwise indicated, section references are to sections of the                             
            Internal Revenue Code as amended, and Rule references to the Tax                           
            Court Rules of Practice and Procedure.  The Court agrees with and                          
            adopts the opinion of the Special Trial Judge, which is set forth                          
            below.                                                                                     
                              OPINION OF THE SPECIAL TRIAL JUDGE                                       
                  PANUTHOS, Chief Special Trial Judge:  This matter is before                          
            the Court on respondent's motion to dismiss for lack of                                    
            jurisdiction.  As discussed in detail below, we shall grant                                
            respondent's motion.                                                                       
            Background                                                                                 
                  Janet N. Moore (petitioner) was an officer of Atlas Elevator                         
            Company (Atlas).  Atlas failed to pay over to the Government what                          
            respondent refers to as Federal trust fund taxes (Federal                                  
            Insurance Contributions Act taxes under sections 3101 et seq.,                             
            and employee income tax withholding under sections 3401 through                            





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