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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 and
to impose a penalty under section 6673.1 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 should impose a penalty
under section 6673.
Background
Petitioner did not file a Federal income tax return for the
taxable years 1993, 1994, 1995, 1996, or 1997. Respondent
prepared substitutes for return and on September 14, 2000, issued
to petitioner notices of deficiency with respect to each of the
years 1993 through 1997. The notices were addressed to
petitioner at 1523 East Harmony, Mesa, Arizona 85204,
petitioner’s last known address and the current address reflected
on his Tax Court petition.
Petitioner responded to the notices with a letter dated
December 12, 2000, referencing, inter alia, attempts by the
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.
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Last modified: May 25, 2011