Robert E. Crandall - Page 2

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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 Under Section 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.                                      
               This case involves petitioner’s 1998 and 1999 income tax               
          liabilities.  With respect to 1998, petitioner initially filed a            
          Federal income tax return reporting a balance due and not                   
          accompanied by full payment.  On July 19, 1999, respondent                  
          assessed the reported tax, as well as statutory additions and               
          interest.  Notices of balance due for 1998 were also promptly               
          sent to petitioner.  Petitioner subsequently submitted an amended           
          return, received by respondent on September 21, 2000, reflecting            
          no income or tax liability and requesting a refund of                       
          withholdings.  By letter dated December 26, 2001, the Internal              

               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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