Curtis B. Keene - Page 3

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               Petitioner was a resident of Las Vegas, Nevada, when he                
          filed his petition herein.                                                  
               This case involves the 1991 tax year.2  Petitioner and his             
          spouse, Fanny Keene, filed a timely joint Federal income tax                
          return on which they reported wages of $32,047; taxable IRA                 
          distributions of $21,996; taxable pensions and annuities of                 
          $47,764; a business income loss of $48,483 on Schedule C from the           
          operation of Hizzoner’s Restaurant; and total tax of $9,327 with            
          Federal income tax withheld of $2,837, and tax owed of $6,845.              
          Respondent assessed the amount due as reported on the return.  In           
          1992 and 1993 installment payments totaling $1,400 were made and            
          applied to the amount of tax assessed.  On or about May 14, 1993,           
          petitioner filed for bankruptcy, and that proceeding was closed             
          on February 4, 1994.  During the years 1995, 1996, and 1997,                
          overpaid credits totaling $552.97 were applied to the 1991 amount           
          assessed.  Also in 1997, there was a subsequent payment by levy             
          of $523.17 and a miscellaneous payment of $494.22; both amounts             
          were applied to the 1991 income tax liability.  Five payments of            
          $350 each were later made and applied to the 1991 tax liability.            

               2  See Keene v. Commissioner, T.C. Memo. 2002-277, in which            
          we granted the Commissioner’s motion for summary judgment                   
          sustaining the determination to proceed with the collection of              
          the taxpayer’s Federal income tax liabilities for 1997 and 1998,            
          and imposed a penalty of $5,000 under sec. 6673(a)(1).  That case           
          did not involve the sec. 7521(a)(1) audio recording issue                   
          presented in the instant case.                                              

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