Nield and Linda Montgomery - Page 1

                                   122 T.C. No. 1                                     

                               UNITED STATES TAX COURT                                

                     NIELD AND LINDA MONTGOMERY, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16864-02L.              Filed January 22, 2004.             

                    Ps filed a joint Federal income tax return for the                
               taxable year 2000 reporting total tax of $2,831,360                    
               and tax due of $196,006.  Ps failed to remit the latter                
               amount with their tax return.  R accepted Ps’ tax                      
               return as filed and assessed the tax reported therein.                 
               Sec. 6201(a)(1), I.R.C.  R issued to Ps a final notice                 
               of intent to levy, and Ps filed with R a request for a                 
               collection due process hearing under sec. 6330, I.R.C.                 
               In a subsequent telephone conversation between Ps’                     
               counsel and R’s Appeals officer, Ps asserted that they                 
               had overstated the total tax on their original return                  
               for 2000 and indicated that they intended to submit an                 
               amended return showing that they were due a refund for                 
               that year.  R issued to Ps a final notice of                           
               determination in which he determined that Ps were not                  
               entitled to challenge the amount of their tax liability                
               in the administrative proceeding, citing sec.                          
               6330(c)(2)(B), I.R.C.  Ps filed with the Court a timely                
               petition for review of R’s determination.  R filed a                   
               Motion for Summary Judgment.  Ps opposed R’s motion.                   

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