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Petitioners timely filed a petition under section
6330(d)(1)(A) for review of respondent’s determination to proceed
with collection of their 1998 Federal income tax liability.
The issues are whether respondent seeks to collect from
petitioners an addition to tax under section 6651(a)(1) for
failure to timely file their 1998 tax return and whether
petitioners are liable for additions to tax under sections
6651(a)(2) for failure to timely pay tax and 6654 for failure to
pay estimated tax. At the time the petition was filed
petitioners resided in Potomac, Maryland.
Background
This case was submitted fully stipulated under Rule 122, Tax
Court Rules of Practice and Procedure. The facts are as follows.
Petitioners obtained an extension of time to file their 1998 tax
return until October 15, 1999. The parties agree that the return
was timely filed. The Certificate of Assessments and Payments
shows that respondent assessed an addition to tax for failure to
pay estimated tax of $1,139.37, sec. 6654, and an addition to tax
for failure to pay tax of $2,857.96, sec. 6651(a)(2). The record
of assessment does not show that an addition to tax for failure
to timely file, sec. 6651(a)(1), was assessed. Petitioners have
not disputed that they are liable for the sections 6651(a)(2) and
6654 additions to tax.
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Last modified: May 25, 2011