Michael E. Nestor - Page 3




                                        - 3 -                                         
               Section references are to the Internal Revenue Code as                 
          amended.                                                                    
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          Petitioner resided in California when he filed the petition in              
          this case.                                                                  
          A.   Petitioner’s Tax Returns and the Notices of Deficiency                 
               Petitioner filed purported Federal income tax returns for              
          1990-96 in May 1997, and he timely filed a purported 1997 return            
          on April 15, 1998.2  On each return, he reported that he had no             
          wages, other income, or tax liability.  After petitioner filed              
          those tax returns and before October 1999 (when respondent issued           
          the notice of intent to levy discussed at paragraph B, below),              
          respondent assessed the frivolous return penalty under section              
          6702 for 1990-97.                                                           
               Respondent issued notices of deficiency to petitioner for              
          each of his 1990-97 tax years determining deficiencies and                  
          additions to tax as follows:                                                









               2  Petitioner’s 1997 return bears the date “04-14-97".  The            
          parties stipulated that petitioner filed his 1997 return on or              
          before Apr. 15, 1998.                                                       




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