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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.
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Last modified: May 25, 2011