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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(s) Under Section 6320 and/or 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 are incorporated herein by this
reference.
This case involves petitioner’s 1993 and 1994 income tax
liabilities. Petitioner did not file a Federal income tax return
for either the 1993 or the 1994 taxable year. On June 9, 1997,
respondent issued to petitioner a separate statutory notice of
deficiency for each of these years. The notices were returned
undelivered, rather than received by petitioner, and petitioner
did not file a petition with this Court in response thereto.
Respondent assessed the determined deficiencies, additions to
tax, and interest for 1993 and 1994 on October 13, 1997. Notices
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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