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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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Last modified: May 25, 2011