T.C. Memo. 2002-94
UNITED STATES TAX COURT
ROBERT HURFORD AND CATHERINE SIMONE HALE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13278-01L. Filed April 8, 2002.
Robert Hurford and Catherine Simone Hale, pro sese.
Robin Ferguson, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on: (1) Respondent’s oral motion to dismiss for lack
of jurisdiction and to strike all allegations in the second
amended petition pertaining to a Notice of Federal Tax Lien filed
October 8, 1998, pertaining to a frivolous return penalty imposed
against petitioners pursuant to section 6702; and (2) respondent’s
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011