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Thomas E. and Sara Anne Connell:
docket No. 13671-01
Accuracy-related penalties
Year Deficiency Sec. 6662(a)
1995 $30,576.26 $6,115.25
1996 56,956.65 11,391.33
1997 24,371.16 4,874.23
Unless otherwise noted, all section references are to the
Internal Revenue Code in effect during the taxable years at
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
After concessions, the issues remaining for decision are:
(1) Whether the notice of deficiency issued to petitioners Thomas
E. and Sara Anne Connell was timely as to the 1995 and 1996 tax
years; and (2) whether respondent is estopped from asserting
deficiencies for the 1995, 1996, and 1997 tax years against
petitioners Thomas E. and Sara Anne Connell because he
prematurely assessed the deficiencies and later abated some, but
not all, of the assessments.2
2 Petitioners also contend that respondent has the burden of
proof with respect to all issues in these cases. Respondent
concedes that he has the burden of proof on whether the 6-year
period of limitations under sec. 6501(e)(1)(A) applies with
respect to petitioners Thomas E. and Sara Anne Connell’s 1995 and
1996 returns. We conclude that the burden of proof has not
shifted to respondent under sec. 7491(a) with respect to the
remaining issues. The record in this case establishes that the
examinations of the 1995 and 1996 returns commenced before July
22, 1998, rendering sec. 7491 inapplicable to those years. See
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3001(a), 112 Stat. 726. As for 1997,
(continued...)
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