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cross-motion for summary judgment, raising several arguments as
to why respondent should not be permitted to proceed with
collection. A hearing on the summary judgment motions was held
at Miami, Florida.
Background
Petitioner resided in Naples, Florida, at the time his
petition was filed. Petitioner’s 1993 and 1994 tax returns were
examined, and respondent determined an income tax deficiency for
each year. Petitioner petitioned this Court with respect to both
years, and on July 29, 1999, this Court filed a memorandum
opinion in Karara v. Commissioner, T.C. Memo. 1999-253,
sustaining respondent’s determinations. A decision was entered,
and petitioner filed an appeal to the Court of Appeals for the
Eleventh Circuit.
On December 12, 1999, because of petitioner’s failure to
file a bond while the appeal was pending, respondent assessed the
1993 and 1994 income tax deficiencies. Approximately 5 months
later on May 5, 2000, the Court of Appeals for the Eleventh
Circuit affirmed this Court’s decision without published opinion.
Karara v. Commissioner, 214 F.3d 1358 (11th Cir. 2000). On
July 10, 2000, the Court of Appeals denied rehearing.
On July 29, 2000, about 2 weeks following the Court of
Appeals’ denial of rehearing, respondent mailed to petitioner a
Final Notice-–Notice of Intent to Levy and Notice of Your Right
to a Hearing for the 1994 tax year. Four days later, on August
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