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Section 6320 and/or 6330.1 The issues for decision are:
(1) Whether respondent may proceed with collection action as so
determined, and (2) whether the Court should impose a penalty
under section 6673.
Background
Petitioner filed a Form 1040, U.S. Individual Income Tax
Return, for the 1997 taxable year. On the return, petitioner
reported $9,254 of wage income, as reflected in an attached Form
W-2, Wage and Tax Statement. He then entered “0” on all other
lines of the return with the exception of showing $902.11 in
Federal income tax withheld, $18,850 in 1997 estimated tax
payments, and a corresponding $19,752.11 as the total payments,
amount overpaid, and amount to be refunded to him. Petitioner
also enclosed with the 1997 return a typed statement challenging
his duty to file returns and to pay tax.
Respondent computed petitioner’s tax liability on the basis
of the Form W-2 income and assessed the resultant $476.2
1 Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended, and Rule references are to the
Tax Court Rules of Practice and Procedure.
2 Given that petitioner’s return reported his wages and
attached the supporting Form W-2 but showed zero in tax,
respondent apparently calculated and assessed the tax pursuant to
sec. 6213(b)(1) as arising from a mathematical or clerical error.
The record does not reflect that petitioner ever requested an
abatement of this assessment, see sec. 6213(b)(2), or otherwise
disputed the assessment either before the Office of Appeals or in
the instant judicial proceeding. Accordingly, the propriety of
(continued...)
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