- 2 -
Held: R’s Motion for Summary Judgment will be
denied. Sec. 6330(c)(2)(B), I.R.C., permits Ps to
challenge the existence or amount of the tax liability
reported on their original tax return because Ps have
not received a notice of deficiency and have not
otherwise had an opportunity to dispute the tax
liability in question.
Duncan C. Turner and Brian G. Isaacson, for petitioners.
Glenn P. Thomas and Julie L. Payne, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos, pursuant to the provisions of
section 7443A(b)(4) and Rules 180, 181, and 182.1 The Court
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent’s Motion for Summary Judgment, filed
pursuant to Rule 121. As explained in detail below, we shall
deny respondent’s motion.
Background
On or about October 18, 2001, petitioners filed a timely
1 Section references are to the Internal Revenue Code, as
amended. Rule references are to the Tax Court Rules of Practice
and Procedure.
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