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Assessments, Payments, and Other Specified Matters (certificate),
for petitioner’s 1997 civil penalty account. The certificate,
which names only petitioner, shows that a civil penalty under
section 6702 was assessed on November 9, 1998, but no additional
tax was assessed. It also shows that an overpayment credit of
$86 was applied from petitioner’s 1997 income tax to his civil
penalty account, leaving a balance due of $414.
On July 19, 2002, petitioner and Jeanie Y. Henderson jointly
filed a response opposing the motion and seeking a refund of
their withholding tax for 1997.
On July 24, 2002, petitioner filed an Amendment to Petition
stating he intended to include his wife, Jeanie Henderson, as a
party to the action. On July 24, 2002, the Court granted
petitioner leave to file the Amendment to Petition.
On August 5, 2002, respondent filed a reply to petitioner’s
response to the motion to dismiss, maintaining the Court does not
have jurisdiction over the section 6702(a) frivolous return
penalty.
Pursuant to the Court’s order dated August 15, 2002,
respondent filed a supplemental reply stating in part “that the
notice was not required to be sent to petitioner-wife Jeanie
Henderson since the liability was solely that of the petitioner-
husband, Jason Henderson.”
On January 27, 2003, the Court heard oral argument on the
motion.
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Last modified: May 25, 2011