- 2 -
tion).
We must decide whether respondent may proceed with the
collection action as determined in the notice of determination
with respect to petitioner’s taxable year 2001. We hold that
respondent may proceed with that collection action. We must also
decide whether to grant respondent’s motion for a penalty under
section 6673. We shall deny that motion.
FINDINGS OF FACT
All of the facts have been stipulated by the parties and are
so found.2
Petitioner resided in Knightdale, North Carolina, at the
time he filed the petition in this case.
Petitioner and Victoria L. Lane (Ms. Lane), his spouse,
timely filed Form 1040A, U.S. Individual Income Tax Return (Form
1040A for 2001), for the taxable year 2001. In Form 1040A for
2001, petitioner and Ms. Lane reported total income of $38,456,
taxable income of $18,031, total Federal income tax (tax) of
$2,704, and tax withheld of $651.62 and claimed an overpayment of
$651.62 and a refund of the same amount. They did not remit any
payment with Form 1040A for 2001.
Petitioner handwrote the following near the line in Form
1040A for 2001 on which he and Ms. Lane reported tax withheld of
$651.62: “This money withheld despite protest! See attached
2This case was submitted pursuant to Rule 122.
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