- 2 -
respondent’s determination to proceed with collection was an
abuse of discretion.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Dallas, Texas.
In 1976, petitioner was hit by a car while riding his
bicycle and suffered numerous permanent and irreversible
injuries. Petitioner was diagnosed in 1998 with a broken back.
Petitioner was self-employed during 1995, 1996, 1997, and
1998, the years in issue. Before and after the years in issue,
petitioner was employed full time at Fusch-Serold and Partners.
Since Fusch-Serold and Partners withheld a sufficient amount from
petitioner’s pay, petitioner did not owe any additional amounts
of tax for the years he was employed at Fusch-Serold and
Partners.
Respondent assessed the following amounts, which are in
dispute:
Additions to Tax
Year Interest Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654(a)
1995 $4,459.61 $1,630.13 $289.80 $384
1996 6,874.01 2,173.95 676.34 428
1997 5,406.61 0.00 104.74 470
1998 825.40 0.00 91.96 66
On June 11, 2003, respondent mailed to petitioner a Final
Notice of Intent To Levy for 1995, 1996, 1997, and 1998. On July
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011