-2-
interest) of approximately $2,874.95 for 1993, $7,557.50 for
1995, and $8,403.70 for 1996.1 Currently, the case is before the
Court on respondent’s motion for summary judgment under Rule 121
and to impose a penalty under section 6673. Petitioner responded
to respondent’s motion under Rule 121(b).2
We shall grant respondent’s motion for summary judgment and
shall impose a $3,500 penalty against petitioner. Unless
otherwise noted, section references are to the applicable
versions of the Internal Revenue Code. Rule references are to
the Tax Court Rules of Practice and Procedure.
Background
Petitioner filed a 1993, 1995, and 1996 Federal income tax
return on August 17, 1994, April 9, 1997, and October 27, 1997,
respectively. Each return showed a tax liability due.
Petitioner has never paid any of that tax reported as due.
On November 2, 2000, respondent mailed to petitioner a
“Notice of Federal Tax Lien Filing and Your Right to a Hearing”
(lien notice) with respect to 1993, 1995, and 1996. Enclosed
1 We use the term “approximately” because these amounts were
computed before the present proceeding and have since increased
on account of interest.
2 As part of his response, petitioner challenges as improper
a declaration of respondent’s counsel that accompanied
respondent’s motion for summary judgment. The declaration
describes certain documents contained in respondent’s
administrative file, all of which were submitted to the Court as
part of respondent’s motion for summary judgment. We find
petitioner’s challenge disingenuous.
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