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pursuant to section 6511(h). Application of section 6511(h) is
an issue of first impression.
Background
During 1996, petitioner was employed as an airline pilot for
USAir, Inc. On or about February 26, 2001, respondent issued a
notice of deficiency to petitioner for the taxable year ended
December 31, 1996. At the time respondent issued the notice of
deficiency, petitioner had not filed an income tax return for
that year. On May 22, 2001, petitioner mailed his petition to
the Court seeking redetermination of those amounts determined by
respondent for 1996. On July 18, 2002, petitioner filed his 1996
Form 1040, U.S. Individual Income Tax Return, with respondent’s
Appeals Office. On line 22 of his 1996 return, petitioner listed
his gross income as $100,523. Petitioner’s income tax liability
for 1996 was $21,790. During the 1996 taxable year, petitioner
had Federal income tax withholdings totaling $30,050.
Petitioner’s income tax withholdings for 1996 exceeded his tax
liability by $8,260.
At the time he filed his petition, petitioner resided in
Moon Township, Pennsylvania.
Discussion
In his motion for summary judgment, respondent contends that
there are no genuine issues of material fact and that he is
entitled to judgment as a matter of law. According to
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