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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.
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Last modified: May 25, 2011