Benjamin B. and Carolyn M. Haines - Page 2




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          penalty should be imposed against petitioners.  Respondent                  
          alleges that the section 6330 prerequisites have been met and               
          that he should be allowed to proceed with collection of                     
          petitioners’ assessed and outstanding tax liability.  With                  
          respect to the penalty, respondent contends that petitioners                
          instituted this proceeding primarily for delay and that their               
          position in the proceeding is frivolous and groundless.                     
               Petitioners’ objection to respondent’s motion for summary              
          judgment was filed on December 10, 2002.  In essence, petitioners           
          contend that, although respondent has sent certain documents to             
          them, those documents are not acceptable because they do not meet           
          the standards that petitioners contend exist.                               
          Background                                                                  
               Petitioners resided in Lakewood, California, at the time               
          their petition was filed.  Petitioners’ 1998 Federal income tax             
          return was filed on April 15, 1999.  Petitioners filed an income            
          tax return on which they entered zeros in all pertinent boxes for           
          the reporting of income, and they claimed a standard deduction              
          and two exemptions.  They also reported $7,726 of income tax                
          withholding and, because they reported zero income, claimed an              
          overpayment in the amount of the withheld tax.  On that same                
          return, petitioners reflected their occupations as “Graphic                 
          Artist” and “Dialysis”.   Attached to petitioners’ return is a              








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