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review of respondent’s determination. The issues for decision
are: (1) Whether petitioner’s underlying tax liability for 1999
is properly at issue; (2) whether respondent abused his
discretion in sustaining the proposed levy and the filing of a
Federal tax lien; and (3) whether the Court should impose a
penalty under section 6673(a).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.2
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in American Canyon, California.
Petitioner did not file a Federal income tax return for
1999. Respondent prepared a substitute for return for
petitioner. On August 7, 2002, respondent sent petitioner a
notice of deficiency, determining an income tax deficiency of
$7,986, a section 6651(a)(1) addition to tax of $1,551.25, and a
1(...continued)
references are to the Internal Revenue Code, as amended.
2 On Oct. 18, 2004, this Court issued an Order to Show
Cause under Rule 91(f), ordering petitioner to respond to
respondent’s proposed stipulation of facts. Petitioner responded
but failed to address specifically any of the proposed
stipulations. At trial, petitioner was again given the
opportunity to object to any of the proposed stipulations.
Petitioner contested only paragraph 10 of respondent’s proposed
stipulation of facts. At trial, the Court ordered that
respondent’s proposed stipulation of facts and attached exhibits
were deemed established and ordered paragraph 10 of the
stipulation to be stricken from the record.
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