Thomas Butti - Page 2

                                         -2-                                          
          respect to petitioner’s unpaid income taxes for 1989, 1990, and             
          1999.2                                                                      
               The parties dispute whether respondent provided petitioner             
          an opportunity for a hearing as required by section 6330(b) and             
          whether petitioner received a notice of deficiency for 1989,                
          1990, and 1999.  We conclude that respondent did not provide                
          petitioner an opportunity for a hearing and that petitioner did             
          not receive the notice of deficiency.  We will remand the case to           
          respondent to provide an opportunity for a hearing as required by           
          section 6330(b).                                                            
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          A.   Petitioner                                                             
               Petitioner was incarcerated in the Wyoming Correctional                
          Facility, Attica, New York, when the petition was filed.  He                
          lived in the State of New York before and after he was                      
          incarcerated.                                                               
               Before he was incarcerated, petitioner was a licensed                  
          chiropractor practicing in Yonkers, New York.  On August 18,                
          1994, he pleaded guilty to offering a false instrument for filing           
          in the first degree, insurance fraud in the second degree, grand            



               2  Petitioner’s tax liability for 1999 is no longer at                 
          issue.                                                                      





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