- 2 -
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.
Background
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).
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011