Jerome Griggs Beery - Page 7




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          1990, and 1991 tax years, the Court held that the carryforward              
          period of petitioner's 1975 net operating loss expired on                   
          December 31, 1980, and the carryforward period was not suspended            
          during the period petitioner was in bankruptcy.  As to the 1994             
          tax year, petitioner's position was not entirely clear, claiming            
          alternatively that no notice of deficiency had been issued to him           
          for that year or that, if a notice of deficiency had been issued,           
          the order of the U.S. District Court retroactively lifting the              
          stay in docket No. 26995-93 was equally applicable to docket No.            
          8802-96 and, therefore, should have reinstated him as a party               
          petitioner in that case.  The record shows, however, that                   
          petitioner and his spouse filed the petition at docket No. 8802-            
          96, and that petitioner received a notice of deficiency that                
          included not only 1994 but 1992 and 1993 as well.  Moreover,                
          petitioner does not dispute that his dismissal from the case was            
          proper because the bankruptcy stay precluded him from filing a              
          petition in this Court so long as the bankruptcy case was                   
          pending.                                                                    
               Section 6331(a) provides that, if any person liable to pay             
          any tax neglects or refuses to pay the tax within 10 days after             
          notice and demand for payment, the Commissioner may collect the             
          tax by levy upon the taxpayer's property.  Section 6331(d)                  
          provides that the Commissioner must provide the taxpayer with               
          notice, including notice of the administrative appeals available            





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