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the fishing boat owner from subtracting operating expenses before
distributing the shares of proceeds.
b. Our Prior Opinion in Anderson v. Commissioner
Petitioners were the petitioners in Anderson v.
Commissioner, T.C. Memo. 2003-112, a case that concerned the
collection of petitioners’ outstanding self-employment tax
liability for 1995 and income tax liabilities for 1996 through
1997 under section 6330. The Court found the Appeals officer at
the section 6330 hearing did not abuse his discretion in refusing
to consider petitioners’ attempt to contest the underlying merits
of their 1995 self-employment tax liability. The Court rejected
their argument that they were not liable for 1996 and 1997 income
tax because the fishing boat owners failed to withhold the tax.
The Court noted that section 3121(b)(20) does not obviate their
obligation to pay income tax.
In their answering brief, petitioners argue that Anderson
“repudiates the requirements of section 6330” and “disavows the
statutory scheme for the collection of employee taxes” because
the Court did not find abuse of discretion in the Commissioner’s
refusal to consider the merits of their 1995 self-employment tax
liability.
Petitioners’ argument is confusing and unpersuasive.
Suffice it to say: the proper forum for review of our decision
in Anderson was the Court of Appeals; petitioners’ 1995 tax year
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