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petitioner’s tax liability for taxable year 1998. After
considering respondent’s motion and petitioner’s response, we
conclude that there remain no issues of material fact that
require trial or hearing. For the reasons stated below, we shall
grant respondent’s motion for summary judgment and to impose a
penalty pursuant to section 6673.1 Unless otherwise indicated,
all Rule references are to the Tax Court Rules of Practice and
Procedure, and all section references are to the Internal Revenue
Code, as amended.
Background
At the time of filing the petition in the instant case,
petitioner resided in Pflugerville, Texas. During 1998,
petitioner worked as a self-employed real estate agent but did
not timely file a Federal income tax return for that year or pay
any tax. Revenue Agent Lynn Smalls (Ms. Smalls) contacted
petitioner during the course of examining his 1998 taxable year.
Petitioner hired a return preparer to complete his 1998 tax
return and submitted to Ms. Smalls on January 18, 2005, a return
showing a $19,389 tax. Petitioner did not remit any payment with
his return and had no withholding credits. Ms. Smalls accepted
1Respondent also filed a motion to permit levy pursuant to
sec. 6330(e)(1). We do not need to address that motion because
we conclude, for reasons stated below, that respondent’s
determination to proceed with collection of petitioner’s 1998 tax
liabilities was not an abuse of discretion and therefore shall
grant respondent’s motion for summary judgment.
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