Lucinda A. Yazzie - Page 2

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                                 MEMORANDUM OPINION                                   

               WHERRY, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment pursuant to Rule 121 and           
          to impose a penalty under section 6673.1  The instant proceeding            
          arises from a petition for judicial review filed in response to a           
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330.  The issues for decision are:                     
          (1) Whether respondent may proceed with collection action as so             
          determined, and (2) whether the Court should impose a penalty               
          under section 6673.                                                         
                                     Background                                       
               Petitioner filed a Federal income tax return for the 1999              
          taxable year reporting zero liability.  Respondent issued to                
          petitioner a statutory notice of deficiency for 1999 on January             
          18, 2002.  Respondent determined a deficiency of $10,380 and an             
          accuracy-related penalty under section 6662(a) in the amount of             
          $594.  Petitioner responded to the notice on February 20, 2002,             
          with a letter acknowledging her receipt of the notice and her               
          right to file a petition with the Tax Court but stating, inter              
          alia:  “Before I file, pay, or do anything with respect to your             
          ‘Notice,’ I must first establish whether or not it was sent                 


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            





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