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The sole issue for decision is whether respondent's
determination was an abuse of discretion. We hold that it was
not.
Unless otherwise stated, section references are to the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure. References to petitioner are to
Brian Nicklaus.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners are married and had a mailing address in Stevenson,
Washington, when the petition was filed.
A. Petitioners’ Prior Tax Court Case Relating to Respondent’s
Lien for Petitioners’ Tax Years 1993-96
Petitioners had a prior case in this Court, Nicklaus v.
Commissioner, 117 T.C. 117 (2001), in which we sustained
respondent’s determination that notices of Federal tax lien for
petitioners’ 1993-96 income tax liabilities had been properly
recorded.
Petitioners filed Federal income tax returns for 1993 and
1994 in September 1995. Id. at 117. Respondent prepared
substitutes for petitioners’ 1995 and 1996 returns and issued a
notice of deficiency to petitioners for their 1993-96 tax years.
Id. Petitioners did not file a petition with this Court for
1993-96. Id.
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