- 10 -
particular year and did not have an opportunity to challenge the
underlying tax liability, we have remanded the matter to the
Commissioner’s Office of Appeals for a hearing pursuant to which
the taxpayer has an opportunity to dispute his/her Federal income
tax liability for that year. See, e.g., Rivera v. Commissioner,
T.C. Memo. 2003-35; Nestor v. Commissioner, T.C. Memo. 2002-251.
We shall similarly do so in this case.5
To reflect the foregoing,
An appropriate order will
be issued.
5 To date, petitioners’ litigation position in this case
indicates that they will use the hearing to raise bona fide issues
relating to their underlying tax liability for 1990 and 1991. If,
however, they use the hearing only for purposes of delay or to
raise frivolous issues, we will consider an appropriate dispositive
motion made by respondent and the imposition of a penalty of up to
$25,000 under sec. 6673. See Nestor v. Commissioner, T.C. Memo.
2002-251.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011