James Vernon Williams - Page 2

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                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  This case arises from a petition for                   
          judicial review filed in response to a Notice of Determination              
          Concerning Collection Action Under Section 6330.1  The issues for           
          decision are:  (1) Whether respondent may proceed with collection           
          action as so determined, and (2) whether the Court, sua sponte,             
          should impose a penalty under section 6673.                                 
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulations of the parties, with accompanying exhibits, are            
          incorporated herein by this reference.                                      
               Petitioner filed Forms 1040, U.S. Individual Income Tax                
          Return, for the 1999 and 2000 taxable years on or about April 17,           
          2000, and April 10, 2001, respectively.  On each of these                   
          returns, petitioner reported $0 on substantially all pertinent              
          lines, including $0 of total income and $0 of total tax.  The               
          1999 return also incorporated petitioner’s request for a refund             
          of $2,600, derived from 1999 estimated tax payments and the                 
          amount applied from his 1998 return.  Petitioner attached to each           
          return a statement contending, inter alia, that no law                      

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            

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