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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(s) Under Section 6320 and/or 6330.1
The issues for decision are: (1) Whether an oral motion by
petitioner to dismiss should be granted, and if not, (2) whether
respondent may proceed with collection action as so determined,
and (3) 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.
Petitioner did not file Federal income tax returns for the
years 1993, 1994, 1995, 1996, and 1997. Petitioner was at all
relevant times throughout this period and through the time of
trial married to and residing with his wife, Barbara J. Lehmann
(Ms. Lehmann). Ms. Lehmann likewise did not file Federal income
tax returns for the 1993 through 1997 years. On January 26,
1999, respondent received from petitioner a letter dated January
22, 1999, in which petitioner stated: “From now on all letters
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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Last modified: May 25, 2011