Bernhard F. and Cynthia G. Manko - Page 2

                                        - 2 -                                         
               Irwin S. Meyer, for petitioner Bernhard F. Manko.                      
               Hugh Janow, for petitioner Cynthia G. Manko.                           
               Gerard Mackey, for respondent.                                         


                                       OPINION                                        

               KROUPA, Judge:  Petitioners seek review under section                  
          6330(d)1 of respondent’s determination to proceed with a proposed           
          levy to collect petitioners’ Federal income tax liabilities for             
          1988 and 1989 (the years at issue).  We are asked to decide                 
          whether respondent may proceed with collection of these                     
          liabilities, which respondent assessed without first issuing                
          petitioners a notice of deficiency (deficiency notice).  We hold            
          that respondent may not proceed with collection.                            
               This case was submitted fully stipulated pursuant to Rule              
          122, and the facts are so found.  The stipulation of facts and              
          the accompanying exhibits are incorporated by this reference.               
          Petitioners resided in Lighthouse Point, Florida, at the time               
          they filed the petition.                                                    
                                     Background                                       
               Petitioner Bernhard F. Manko (Mr. Manko) was a 99-percent              
          partner in Comco, a partnership not subject to TEFRA proceedings.           


               1All section references are to the Internal Revenue Code in            
          effect at all relevant times, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure, unless otherwise                 
          indicated.                                                                  




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011