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B. Whether This Court Has Jurisdiction in This Case
Petitioners contend that this Court lacks jurisdiction in
this case because (1) the underlying tax liability at issue is
for employment or excise tax, and (2) respondent may not file a
substitute for return for individual income tax.
1. Whether the Underlying Liability Is for Employment or
Excise Tax
Petitioner contends that records that he obtained from
respondent under the Freedom of Information Act, 5 U.S.C. sec.
552 (2000), show that employment or excise taxes, but not income
taxes, are at issue in this case, and that respondent’s records
show that petitioners were employers. We disagree.
On each of the Forms 4340 for the years in issue, respondent
certified that respondent assessed individual income tax. On the
Final Notice - Notice of Intent to Levy & Your Notice Of a Right
To A Hearing, respondent identified Form 1040, U.S. Individual
Income Tax Return, as the form for the underlying tax which
respondent seeks to collect. Petitioners wrote “1040” in the
space for “Tax Form Number(s)” on their requests for a hearing
under section 6330. The notice of determination states that it
relates to income tax and the form number is Form 1040. We
conclude that respondent seeks to collect Federal individual
income tax from petitioners for 1993-94 and from petitioner for
1995-2000.
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