Richard A. Wilson - Page 1

                                   118 T.C. No. 33                                    

                               UNITED STATES TAX COURT                                

                          RICHARD A. WILSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13703-01.               Filed June 12, 2002.                

                    In conjunction with a criminal prosecution for tax                
               evasion, P executed a Plea Agreement in which he agreed                
               to file delinquent Federal income tax returns and                      
               report specific amounts of income.  After assessing the                
               tax liabilities reported on the delinquent returns, R                  
               sent P a notice of deficiency determining only                         
               additions to tax for fraudulent failure to file and                    
               failure to pay estimated tax under secs. 6651(f) and                   
               6654(a), I.R.C., respectively.  P filed a petition for                 
               redetermination.  R moved to dismiss for lack of                       
               jurisdiction, arguing that the deficiency notice was                   
               invalid because R had not determined any “deficiency”                  
               as defined in sec. 6211(a), I.R.C.                                     
                    Held:  This Court lacks jurisdiction over the                     
               additions to tax for fraudulent failure to file because                
               such additions are not attributable to a deficiency.                   
               Sec. 6665(b)(1), I.R.C.                                                

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