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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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Last modified: May 25, 2011