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is entitled to a loss deduction for 1999 related to (1) property
seized by the Government, and (2) theft of his property by his
ex-wife, Lonnie Probst.4
In 1992, the Department of the Treasury, Bureau of Alcohol,
Tobacco and Firearms (ATF), seized 17 firearms, assorted
ammunition, and destructive devices (firearms) from petitioner.
The firearms seized by ATF were used or acquired by petitioner in
violation of chapter 53 of the Internal Revenue Code and subject
to forfeiture pursuant to that law.5
On December 7, 1999, ATF sent petitioner a letter notifying
him that administrative forfeiture proceedings regarding the
firearms had “commenced in accordance with the provisions of 31
U.S.C. 9703(o) and 19 U.S.C. 1602-1624.” ATF informed petitioner
that he could contest the forfeiture of the firearms by filing a
claim for the seized property and a cost bond or a request for a
waiver of the cost bond by December 30, 1999.
On January 31, 2000, ATF sent petitioner a letter
acknowledging that on December 28, 1999, petitioner filed a claim
and a request for waiver of the cost bond to contest the
forfeiture of the firearms and informing petitioner that the
matter was referred to the U.S. Attorney’s Office for the
4 Petitioner did not claim these losses on his unsigned
Form 1040A for 1999 that he submitted to respondent.
5 Petitioner testified that he was imprisoned from 1994
through 1998 for “Department of Treasury tax violations”.
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Last modified: May 25, 2011