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Revenue Code, as amended, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
Background
At the time of filing his petition, petitioner resided in
Toluca Lake, California.
On January 21, 2004, respondent’s Appeals Office issued a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330, determining that a proposed levy to
recover a section 6672 trust fund penalty liability with respect
to petitioner’s 1997 tax year was appropriate.2 The first page
of the notice of determination stated:
If you want to dispute this determination in court, you
must file a petition with the United States Tax Court
for a redetermination within 30 days from the date of
this letter.
* * * * * * *
The time limit for filing your petition is fixed by
law. The courts cannot consider your case if you file
late. If the court determines that you made your
2SEC. 6672. FAILURE TO COLLECT AND PAY OVER TAX, OR
ATTEMPT TO EVADE OR DEFEAT TAX.
(a) General Rule.-- Any person required to collect,
truthfully account for, and pay over any tax imposed by this
title who willfully fails to collect such tax, or truthfully
account for and pay over such tax, or willfully attempts in
any manner to evade or defeat any such tax or the payment
thereof, shall, in addition to other penalties provided by
law, be liable to a penalty equal to the total amount of the
tax evaded, or not collected, or not accounted for and paid
over. No penalty shall be imposed under section 6653 or
part II of subchapter A of chapter 68 for any offense to
which this section is applicable.
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Last modified: May 25, 2011