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motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Henderson, Nevada, at the time he
filed the petition in this case.
On or about April 15, 1996, petitioner filed a Federal
income tax (tax) return for his taxable year 1995 (1995 return).
In his 1995 return, petitioner reported total income of $0, total
tax of $0, and claimed a refund of $2,143 consisting of tax
withheld of $49 and an earned income credit of $2,094. On April
29, 1996, respondent offset the $2,143 refund that petitioner
claimed in his 1995 return against a nontax liability.
On March 25, 1998, respondent issued to petitioner a notice
of deficiency (notice) with respect to his taxable year 1995,
which he received. In that notice, respondent determined a
deficiency in, and an accuracy-related penalty under section
6662(a) on, petitioner’s tax for his taxable year 1995 in the
respective amounts of $508 and $102.
Petitioner did not file a petition in the Court with respect
to the notice relating to his taxable year 1995.
On September 7, 1998, respondent assessed petitioner’s tax,
as well as a penalty and interest as provided by law, for his
taxable year 1995. (We shall refer to those assessed amounts, as
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