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This case arises from a petition for judicial review under
section 6330(d) with respect to respondent’s decision to proceed
with collection of petitioner’s Federal income tax liabilities
for 1995 and 1996. Respondent has filed a Motion to Dismiss the
1995 Taxable Year on Grounds of Mootness (motion to dismiss for
mootness).
Most of the facts have been stipulated. We incorporate by
this reference the parties’ stipulation of facts and the
accompanying exhibits. Respondent has provided a Form 4340,
Certificate of Assessments, Payments, and Other Specified
Matters, for both the 1995 and the 1996 taxable years.
Petitioner David Brown (petitioner) resided in Glen Head, New
York, at the time he filed his petition.
On May 20, 1998, petitioner and his wife (taxpayers) filed a
joint return, Form 1040, U.S. Individual Income Tax Return, for
the 1995 taxable year (1995 return). The 1995 return showed
Federal income tax withholdings of $14,651.14, which resulted in
an overpayment credit of $290.14. Taxpayers elected to apply the
$290.14 credit to their 1996 tax. On June 18, 1999, respondent
issued to taxpayers a Notice of Deficiency (notice of deficiency)
for income tax for the 1995 taxable year in the amount of $1,841,
an addition to tax under section 6651(a)(1) in the amount of
$118, and an accuracy-related penalty under section 6662(a) in
the amount of $368. Taxpayers did not petition this Court for a
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