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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