Jose A. Salazar - Page 2




                                        - 2 -                                         
          the taxable years 1984 and 1985.                                            
               This case is presently before the Court on respondent’s                
          motion for judgment on the pleadings, filed pursuant to Rule 120.           
          Because we have considered matters outside of the pleadings, we             
          shall treat respondent’s motion as one for summary judgment                 
          pursuant to Rule 121.  See Rule 120(b).                                     
               As discussed in detail below, we hold that there is no                 
          dispute as to any material fact, and we shall enter decision for            
          respondent.  However, under the circumstances presented, we shall           
          enter decision on the narrow ground that petitioner filed his               
          claim for administrative costs with respondent before respondent            
          mailed to petitioner a final decision regarding petitioner’s tax            
          liabilities for 1984 and 1985.  See sec. 7430(b)(4).                        
          Background                                                                  
               In 1985, respondent issued a notice of deficiency to                   
          petitioner determining deficiencies in, and additions to, his               
          income taxes for 1982 and 1983.  Thereafter, in March 1988,                 
          respondent issued a notice of deficiency to petitioner                      
          determining deficiencies in, and additions to, his Federal income           
          taxes for 1984 and 1985.                                                    
               Petitioner filed with the Court a petition for                         
          redetermination in respect of the notice of deficiency for 1982             
          and 1983, which petition was assigned docket No. 43255-85.  See             
          sec. 6213(a).  In contrast, petitioner did not file with the                






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011