Jerre Marvine Wood - Page 2

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          considering respondent’s motion and petitioner’s response, as               
          supplemented, 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.  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 in effect for the year in issue.               
               At the time of filing the petition in the instant case,                
          petitioner resided in Sarasota, Florida.  Petitioner failed to              
          file a Federal income tax return or pay tax for taxable year                
          2002.  Respondent prepared a substitute for return pursuant to              
          section 6020(b) and, on June 8, 2004, sent petitioner a notice of           
          deficiency showing a deficiency of $3,011.1  Petitioner failed to           
          petition this Court, and, accordingly, respondent assessed the              
          deficiency plus additions to tax pursuant to sections 6651(a)(1)            
          and 6654(a) and interest.                                                   
               On February 19, 2005, respondent sent petitioner a Letter              
          1058, Final Notice of Intent to Levy and Notice of Your Right to            
          a Hearing.  On March 11, 2005, petitioner sent respondent a Form            
          12153, Request for a Collection Due Process Hearing, and                    

               1Petitioner does not dispute that she received the notice of           
          deficiency.  Accordingly, this issue is deemed conceded.  See               
          Rule 331(b)(4).                                                             

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