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MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: This case arises from a petition for
judicial review filed in response to a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330.1
The issues for decision are: (1) Whether respondent may proceed
with collection action as so determined, and (2) whether the
Court, sua sponte, should impose a penalty under section 6673.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulations of the parties, with accompanying exhibits, are
incorporated herein by this reference.
Petitioner submitted to the Internal Revenue Service (IRS)
Forms 1040EZ, Income Tax Return for Single and Joint Filers With
No Dependents, for the 1998 and 1999 taxable years. On each of
these returns, petitioner reported $0 on substantially all
pertinent lines, including $0 of income and $0 of tax. The 1998
return also incorporated petitioner’s request for a refund of
$1,427, derived from income tax withholdings. Petitioner
attached to each return a statement contending, inter alia, that
no law established his liability for income taxes or required him
to file a return.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011