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petitioner’s unpaid Federal income taxes for 1997. The issues
for our consideration are: (1) Whether petitioner was granted an
opportunity for a hearing within the meaning of section 6330; and
(2) whether respondent’s determination to proceed with the
proposed collection activity was an abuse of discretion.
A trial was held at San Francisco, California, and
petitioner provided testimony and argument.
FINDINGS OF FACT2
Petitioner resided in Sacramento, California, at the time he
filed the petition in this case. Petitioner filed his 1997
Federal income tax return on October 2, 1998. On the return,
petitioner claimed an overpayment of $6,104. Respondent applied
the claimed overpayment to petitioner’s unpaid tax liability for
1987. Respondent later discovered that petitioner had failed to
report $6,022 of interest income for 1997. On February 9, 2000,
respondent mailed a statutory notice of deficiency to petitioner
with respect to his 1997 tax year. In the notice, respondent
determined a $2,198 income tax deficiency and a $220 addition to
tax under section 6651(a)(1). Petitioner received the notice but
did not file a petition with this Court to contest respondent’s
deficiency determination. Respondent assessed the additional
tax, penalty and interest on July 10, 2000.
2 The parties’ stipulation of facts is incorporated by
this reference.
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