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issues for decision are: (1) Whether respondent may proceed with
collection of petitioners’ 1997 and 1998 income tax liabilities;
and (2) whether petitioners are liable for a penalty pursuant to
section 6673.
FINDINGS OF FACT
None of the facts have been stipulated. At the time they
filed the petition, petitioners resided in Portland, Oregon.
Petitioners timely filed Federal income tax returns for 1997
and 1998.
Respondent sent notices of deficiency for 1997 and 1998 to
petitioners.2 Petitioners did not petition the Court for a
redetermination of the 1997 or 1998 deficiencies.
On January 1 and July 23, 2001, respondent assessed the 1997
and 1998 deficiencies, respectively.
On September 1, 2004, respondent sent petitioners a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
(collection notice) with respect to petitioners’ 1997 and 1998
taxable years. The collection notice showed unpaid taxes,
interest, and penalties for 1997 and 1998 of $9,696.48.
On September 20, 2004, petitioners timely filed a Form
12153, Request for a Collection Due Process Hearing.
2 The notice of deficiency for 1998 was issued on Dec. 22,
2000. At trial, respondent was unable to produce a copy of the
notice of deficiency for 1997. However, petitioners admitted
that they received “a document entitled ‘Notice of Deficiency’”
from the Internal Revenue Service regarding 1997.
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