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The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. Pursuant to sections 6320(c) and 6330(d),
petitioner seeks review of respondent’s filing of a notice of
Federal tax lien for his tax liabilities for 1996 and 1997.1 The
issue for decision is whether respondent abused his discretion by
filing the notice of Federal tax lien for petitioner’s 1996 and
1997 tax liabilities.
Background
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Houston, Texas.
The Underlying Liability
Petitioner received premature distributions from his IRA and
section 401 accounts in 1996 and 1997, respectively, rendering
himself liable for the 10-percent additional tax on early
distributions under section 72(t). Petitioner’s 1996 and 1997
Federal income tax returns, filed pursuant to extensions,
reported the distributions as income. Petitioner, however,
failed to pay the additional tax on early distributions due for
both years.
Respondent assessed the unpaid amounts and issued to
petitioner a notice and demand for payment.
1Although respondent’s notice of determination also
references 2000, for which the notice of Federal tax lien
indicates a then-current liability of $43.03, the year was not
listed in the petition or addressed at trial.
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