Albert Horton and Ramona Osborne - Page 10

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          placed at issue, the Court will review the matter on a de novo              
          basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.             
          Commissioner, 114 T.C. 176, 181-182 (2000).  Although petitioners           
          did not receive a notice of deficiency with respect to their                
          taxable years 1997 and 1998, the Court finds the contentions and            
          arguments which petitioners advanced in their petition and which            
          challenge the existence or the amount of petitioners’ unpaid                
          liabilities for 1997 and 1998 to be frivolous and/or groundless.            
               We now turn to the remaining issues that petitioners raised            
          at their Appeals Office hearing and in the petition with respect            
          to petitioners’ notices of determination, which we shall                    
          review for abuse of discretion.  Sego v. Commissioner, supra;               
          Goza v. Commissioner, supra.  As was true of petitioners’ attach-           
          ment to Form 12153, petitioners’ explanation for their amended              
          1997 joint return, and petitioners’ explanation for their amended           
          1998 joint return, petitioners’ petition, except for a possible             
          argument under section 7521(a)(1), contains statements, conten-             
          tions, arguments, and requests that the Court finds to be frivo-            
          lous and/or groundless.                                                     
               We turn to petitioners’ possible argument under section                
          7521(a)(1) that the refusal by the Appeals Office to permit                 
          petitioners to continue to make an audio recording of the Appeals           









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