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Practice and Procedure. Unless otherwise indicated, subsequent
section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure. In his motion, respondent moves
for adjudication of all legal issues in controversy and argues,
pursuant to section 6330(c)(2)(B), that petitioner’s receipt of a
notice of deficiency should preclude him from challenging the
underlying income tax liability for the 2000 taxable year, the
only error assigned in the underlying petition. Petitioner has
not denied receiving a notice of deficiency but rather maintains
that he is not required by law to pay income taxes. The only
issue for determination, therefore, is whether petitioner can
contest the merits of the tax liability determined in the notice
of deficiency and subsequently assessed by respondent.
Background
The parties’ stipulation of facts is incorporated by this
reference. At the time that the underlying petition was filed in
this case, petitioner resided in Centennial, Colorado.
During the taxable year at issue, petitioner worked as a
school bus driver for the Denver Public Schools. Petitioner
submitted to respondent a Form 1040, U.S. Individual Income Tax
Return, for the taxable year 2000. On the return, petitioner
entered zeros on all lines requesting information regarding his
income (specifically, line 7), and claimed a refund of all of his
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