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whatever source derived”. Sec. 61(a). Every U.S. resident
individual whose gross income for the taxable year equals or
exceeds the exemption amount is (with enumerated exceptions not
applicable here) required to file an income tax return. Sec.
6012(a)(1)(A). Petitioner had gross income totaling at least
$11,000 from receipts or sales from her newspaper delivery
business for taxable year 1996.9 The filing threshold for a
taxpayer under age 65 filing a single return for taxable year
1996 was $6,550.10 Petitioner’s gross income exceeded the filing
threshold for the 1996 taxable year, and petitioner was,
therefore, required to file an income tax return.
III. Levy Collection Action
Section 6331(a) authorizes the Commissioner to collect any
unpaid tax by levy upon all “property and rights to property” of
a person liable for such tax within 10 days after notice and
demand of payment for such tax. However, before a levy commences
under section 6331(a), the Commissioner must give the taxpayer at
least 30 days’ written notice of the Commissioner’s intent to
make such a levy in order for any collection action to proceed.
9 Petitioner stated that she had gross receipts of $11,000.
The Court assumes this is a rounded amount. Per Form 1040,
Schedule C, petitioner had gross income from receipts or sales of
$11,032.
10 Petitioner did not allege head of household filing status
for 1996 in her Form 1040-SS; however, petitioner indicated that
she had a daughter who was not yet “emancipated”. In any event,
the filing threshold for 1996 for head of household under 65 was
$8,450 and for married filing separately was $2,550.
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