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to the penalty, respondent contends that petitioner instituted
these proceedings primarily for purposes of delay. Petitioner’s
objection to respondent’s motion for summary judgment was filed
on September 23, 2002. On that same date, a hearing was held at
the San Francisco, California, trial session of the Court at
which time the parties’ positions were heard.
Petitioner’s primary position is that respondent did not
meet the requirements of section 6330; that in any event,
petitioner is not obligated to pay any Federal tax; and because
he is not obligated to pay tax, he did not bring this proceeding
for purposes of delay.
Background
On April 15, 1999, petitioner’s 1998 Federal individual
income tax return was filed. The tax form petitioner submitted
contained zeros in all pertinent places provided for the
reporting of income. In the box for reporting withholding tax
petitioner reported $7,086.90, which was evidenced by an attached
Form W-2, Wage and Tax Statement. The Form W-2 also reflected
that $65,674.74 in wages was paid to petitioner by the Desert
Palace, Inc., d.b.a. Caesar’s Palace, Las Vegas, Nevada. Also
attached to the return was a two-page pro forma document that
states numerous reasons why petitioner should not be obligated to
pay any Federal income tax. Included in the reasons are the
contentions that: (1) No section of the Internal Revenue Code
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