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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 issue
for decision is whether respondent may proceed with collection
action as so determined.
Background
For the taxable year 2001, petitioner filed a joint Form
1040, U.S. Individual Income Tax Return, with Scott Perry
Picchiottino (Mr. Picchiottino) on April 15, 2002, reporting a
tax liability of $12,629.2 Petitioner and Mr. Picchiottino did
not fully pay the liability reflected on the return. Respondent
assessed the liability for 2001 on June 10, 2002.3
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 One of the documents in the record may indicate that the
amount reported on the 2001 return was $12,929. In any event, a
possible discrepancy or ambiguity on this point is immaterial
here in that it is clear the amount assessed was only $12,629.
3 We note that respondent’s motion for summary judgment
contains an apparently inadvertent error in listing the same date
for the filing of the return and the assessment of the reported
liability. The attached transcript of account for 2001 shows the
correct dates.
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