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MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121.1
The instant proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330. The issues
for decision are: (1) Whether respondent may proceed with
collection action as so determined, and (2) whether the Court,
sua sponte, should impose a penalty under section 6673.
Background
Petitioner filed with his spouse2 a joint Form 1040, U.S.
Individual Income Tax Return, for the 2000 taxable year on or
about April 15, 2001. On this return, petitioner reported $0 on
all pertinent lines, including $0 of total income and $0 of total
tax. Petitioner attached to the return a statement contending,
inter alia, that no law established his liability for income
taxes or required him to file a return.
Respondent issued to petitioner a statutory notice of
deficiency for 2000 on June 12, 2002. Respondent determined a
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
2 Petitioner’s wife, RuthAnne Hiland, was not involved in
the collection proceedings before respondent and is not a party
in this case. For simplicity, we hereafter refer only to
petitioner in our discussion of relevant events.
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Last modified: May 25, 2011