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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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Last modified: May 25, 2011