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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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