Richard Scott Gehrs - Page 6

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          Appeals Officer prepared and sent petitioner a proposed                     
          stipulation decision document indicating no deficiency and no               
          additions to tax for the 1997 taxable year.                                 
               Petitioner refused to execute this decision document,                  
          despite repeated requests by the Appeals Officer and respondent’s           
          counsel to do so.  Respondent’s counsel cited section 1.6001-               
          1(d), Income Tax Regs., to petitioner.  However, petitioner’s               
          refusal to execute the decision document stemmed from his desire            
          that the record reflect that petitioner was not required to file            
          a Federal income tax return for the 1997 taxable year.                      
               This case was set for trial at a San Francisco, California,            
          trial session scheduled to commence January 6, 2003.  After a               
          hearing, the Court entered on January 21, 2003, an Order and                
          Decision in which we concluded that there was no deficiency and             
          no additions to tax for the 1997 taxable year.  The Court also              
          stated in its Order and Decision:  “Accordingly, the Court                  
          concludes that at the due date for filing the 1997 Federal income           
          tax return, April 15, 1998, petitioner was not required to file a           
          federal income tax return for the tax year 1997.”                           
               On February 13, 2003, petitioner filed a motion for award of           
          litigation costs.  Petitioner seeks an award of $92.77.  Because            
          of petitioner’s motion, the Court vacated and set aside on                  
          February 13, 2003, the Order and Decision entered on January 21,            
          2003.                                                                       






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