- 2 - The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. Pursuant to section 6330(d), petitioner seeks review of respondent’s determination proposing levy action with respect to his income tax liability for 2001. The issue for decision is whether respondent’s determination to proceed with collection action was an abuse of discretion. Background The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Friendswood, Texas. Petitioner filed a Federal income tax return for 2001 reporting as zero, wages, total income, and adjusted gross income, yet claiming a refund of $13,049.60 of Federal tax withheld. He attached to the return a statement containing tax protester arguments. Respondent sent to petitioner a letter advising him that the document he had sent as a Federal tax return was frivolous and was subject to the frivolous return penalty under section 6702. Respondent also sent to petitioner a so-called 30-day letter proposing for 2001 adjustments to income and an addition to tax under section 6651 for failure to file timely.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011