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whether there was an abuse of discretion in the determination
that collection action could proceed for Federal income tax
liabilities for 1996 and 1997.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference.
At the time he filed the petition, petitioner resided in
Wauconda, Illinois.
Petitioner did not file a Federal income tax return for
1996. On April 14, 1998, petitioner filed a Federal income tax
return for 1997, reporting a total income of zero and requesting
a refund of $1,365.3 Petitioner attached to his 1997 tax return
a 2-page letter that asserted basic tax-protester arguments and a
Form W-2, Wage and Tax Statement, for 1997 that reported wages of
$38,300 and Federal income tax withheld of $1,365. On May 5,
1998, respondent filed substitute for returns for petitioner for
1996 and 1997.
2 The notice of deficiency along with the notice of intent
to levy were issued for, and this petition was filed for, 1996,
1997, and 1999. After petitioner’s Appeals hearing, the Appeals
officer determined that respondent incorrectly assessed
petitioner’s income tax liability for 1999. Respondent abated
the assessment for that year and this case, insofar as it relates
to 1999, was dismissed as moot.
3 Amounts are rounded to the nearest dollar.
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