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account attached to respondent’s second amendment to his motion
show that respondent has moved to abate the erroneous
assessments. In light of the erroneous assessments, respondent
seeks to withdraw his request that the Court impose a penalty on
petitioners pursuant to section 6673. Petitioners filed an
objection to the second amendment to respondent’s motion for
summary judgment. While petitioners appear to accept the
concessions made by respondent, they nevertheless continue to
object to respondent’s motion for summary judgment as amended.
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
3(...continued)
computed by reference to the amount of tax reported by a taxpayer
on his original return or, if no return is filed, by reference to
the tax for such year. Sec. 1.6654-1(a)(1), Income Tax Regs.
Sec. 6665(b)(2) provides that the Court’s normal jurisdiction to
redetermine a deficiency under sec. 6213(a) does not encompass
the addition to tax under sec. 6654, except where no return is
filed for the taxable year.
As previously discussed, although respondent initially
prepared substitutes for return for the years 1992, 1993, and
1994, respondent subsequently accepted petitioners’ late-filed
original returns and, on Feb. 12, 1996, assessed additions to tax
under sec. 6654 based on the taxes that petitioners reported due
in those returns.
Respondent also determined additions to tax under sec. 6654
in the notice of deficiency dated Mar. 27, 1996. As indicated,
respondent now concedes that such additions to tax were
erroneously determined (and improperly assessed) inasmuch as
petitioners had previously filed original returns reporting taxes
due. See Weir v. Commissioner, T.C. Memo. 2001-184.
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Last modified: May 25, 2011