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for a penalty under section 66731 because this proceeding was
instituted or maintained for delay and/or petitioner’s position
is frivolous. Petitioner filed responses and a hearing on the
summary judgment motion was held on March 31, 2003, at Los
Angeles, California.
Background
Respondent has assessed income tax deficiencies, penalties,
and additions to tax against petitioner for 1992 and 1997.
Respondent has also assessed $500 civil penalties for frivolous
returns under section 6702. A Form 1058, Final Notice--Notice of
Intent to Levy and Notice of Your Right to a Hearing, was sent to
petitioner on February 5, 2001, and he requested a section 6330
hearing.
Petitioner’s 1992 income tax return, which was filed in
early May 1995, reflected $19,758 in wage income and also
reported a $2,426 income tax liability. On August 2, 1995,
respondent issued a notice of deficiency determining additions to
tax in the amounts of $553.03 and $107.20, for late filing of the
return and failure to pay estimated tax, under sections 6651(a)
and 6654(a), respectively. On April 15, 1996, respondent mailed
a notice and demand for payment to petitioner, and on
1 All section references are to the Internal Revenue Code,
and all Rule references are to the Tax Court Rules of Practice
and Procedure, unless otherwise indicated.
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Last modified: May 25, 2011