- 4 - total amounts plus any penalties be dropped, due to negligence of the I.R.S.”4 Respondent filed an answer to the amended petition.5 As indicated, respondent moves for summary judgment. Respondent avers that “Although there have been several initiatives in Congress to study reparations proposals for African-Americans, there is currently no provision in the tax law that allows African-Americans to claim black investment taxes or any type of tax credit or refund related to slavery reparations.” Respondent also asserts that he has taken steps to combat the “slavery reparation scam”. Petitioners filed an Objection to respondent’s motion. Petitioners contend that respondent’s motion should be denied because respondent was “negligent in informing the public specifically African-Americans of * * * [the slavery reparations] 4 Respondent did not determine that petitioners are liable for any addition to tax or penalty for the taxable year 1998. 5 Respondent initially filed a motion to dismiss for lack of jurisdiction, asserting that the notice of deficiency was invalid on the ground that respondent did not determine a deficiency in tax because sec. 6201(a)(3) authorized the immediate assessment of the $80,000 erroneously refunded to petitioners. When petitioners failed to file an objection, the Court granted respondent’s motion to dismiss. Respondent later moved to vacate the Court’s order of dismissal for lack of jurisdiction, asserting that the erroneous refund issued to petitioners is subject to the normal deficiency procedures set forth in secs. 6211-6216. The Court granted the motion to vacate, concluding that respondent determined a deficiency in petitioners’ Federal income tax.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011