David J. and Jo Dena Johnson - Page 1

                                   117 T.C. No. 18                                     

                               UNITED STATES TAX COURT                                 

                    DAVID J. AND JO DENA JOHNSON, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No.  12616-00L.              Filed November 30, 2001.            

                    Ps filed returns for 1994, 1995, and 1996, in                      
               which they reported their wages as income.  Ps later                    
               filed amended returns for those years in which they                     
               reported no income and contended that wages are not                     
               taxable.  R assessed the frivolous return penalty                       
               imposed by sec. 6702, I.R.C., for those years.  After                   
               offering Ps an opportunity to attend a prelevy hearing,                 
               R issued a notice of determination under secs. 6320                     
               and/or 6330, I.R.C.                                                     
                    Ps contend that R’s determination is invalid                       
               because R failed to comply with the hearing requirement                 
               provided by sec. 6330(b)(1), I.R.C.  R contends that we                 
               lack jurisdiction under sec. 6330(d)(1)(A), I.R.C., to                  
               review the determination because it relates to the                      
               frivolous return penalty.                                               
                    Held:  We lack jurisdiction to review R’s lien and                 
               levy determination to proceed with collection of the                    

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