- 13 - that year. On the record before us, we conclude that respondent improperly assessed the tax shown in that substitute for return and proposed in that 30-day letter. On that record, we further conclude that respondent abused respondent’s discretion in determining to proceed with the collection action as determined in the notice of determination regarding respondent’s assessed amounts with respect to petitioner’s taxable year 1994. We now address petitioner’s taxable years 1995 and 1996. The record establishes that respondent did not issue a notice of deficiency with respect to 1995 or 1996 (except for the notice of deficiency for 1996 and 1997 discussed above). However, respon- dent accepted and processed as filed the return that petitioner mailed on or about May 24, 1999, to respondent for each of his taxable years 1995 and 1996, in which he showed total tax of $3,566 and $4,024, respectively, and total tax owed of $3,214 and $3,842, respectively. Moreover, respondent assessed such respec- tive total tax reported in petitioner’s 1995 filed return and petitioner’s 1996 filed return. Finally, although petitioner did not receive a notice of deficiency with respect to petitioner’s unpaid liability for 1995 or 1996, the Court finds the conten- tions and arguments which petitioner advanced at his Appeals Office hearing, in his petition, and in petitioner’s trial memorandum and which challenge the existence or the amount of each such unpaid liability to be frivolous and/or groundless.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011