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hearing with respect to respondent’s intent to levy.7 Petitioner
also asserts that she should be entitled to recover her
litigation and/or administrative costs for, among other things,
her time in preparing her defense.8
Respondent, on the other hand, claims that petitioner earned
self-employment income in 1996 and was required to file an income
tax return for 1996. Respondent does not contend that petitioner
is liable for a deficiency or that an understatement exists;
rather, he states that this case concerns petitioner’s failure to
pay her tax liability as shown on her joint return filed for
1996. Furthermore, respondent argues that he did not abuse his
discretion in determining collection action was appropriate under
section 6330 or in denying relief from joint and several
liability under section 6015(f).
II. Filing Requirement
The Code imposes a Federal tax on the taxable income of
every individual. Sec. 1. Gross income for the purpose of
calculating taxable income is defined as “all income from
7 The parties did not address sec. 7491(a), and petitioner
did not argue that the burden of proof shifted to respondent
under sec. 7491(a).
8 Petitioner requested recovery of legal fees for her time
in preparing for the instant case, in obtaining her divorce, and
in filing her bankruptcy in March 2000. Additionally, petitioner
asks the Court for recovery for legal fees to compensate her
minor child for the child’s time “to protect” petitioner’s
rights. Although petitioner did not specifically request
litigation or administrative costs under sec. 7430, any
consideration for costs under sec. 7430 would be premature, and
the Court will not further discuss the issue. See Rule 231.
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Last modified: May 25, 2011