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$5,285.24, and $3,755.53.1 Petitioners, under section 6330,2
seek review by this Court of respondent’s determination.
The parties’ controversy poses the following issues for our
consideration: (1) Whether we have jurisdiction over
petitioners’ 1995 tax liability; (2) if we have jurisdiction over
petitioners’ 1995 tax liability, whether petitioners are entitled
to question the merits of the underlying tax liability; (3)
whether petitioners are liable for the 1996 and 1997 income tax
liabilities; and (4) whether there was an abuse of discretion in
respondent’s determination to proceed with collection.
FINDINGS OF FACT
Petitioners, James Anderson and Cheryl Latos, were married
and resided in Wood River Junction, Rhode Island, at the time
their petition was filed. During 1995 through 1997, Mr. Anderson
worked as a fisherman on boats with crews of less than 10 people.
Petitioners filed joint Federal income tax returns for their
1995, 1996, and 1997 tax years. On each return, the income from
Mr. Anderson’s fishing activity was reported on a Schedule C. No
1 Respondent made a separate determination with respect to
petitioners’ 1994 tax liability. Respondent, however, moved to
dismiss the 1994 year for lack of jurisdiction. Respondent’s
motion was granted for reasons explained in Anderson v.
Commissioner, T.C. Memo. 2000-311.
2 All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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