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Petitioner makes several arguments: (1) The amounts
assessed for tax years 1992-94 were incorrect; (2) petitioner’s
April 7, 1994, bankruptcy filing barred the assessment of his
1994 tax liability; (3) the assessments for tax years 1992-94
were untimely; (4) penalties under section 6651(a)(2) should be
abated; (5) interest on the tax liabilities for all tax years at
issue should be abated; (6) petitioner did not receive proper
notice of the filing of the NFTL; and (7) collection alternatives
were not properly considered.
The facts in this case do not support petitioner’s
arguments. Petitioner asserts the assessed amounts of taxes are
incorrect for all tax years at issue. However, the taxes so
assessed were reported by petitioner on his own Federal income
tax returns. The assessed taxes were properly entered on the
NFTL. The Court finds no evidence or reason to believe that any
of the amounts are incorrect.
Petitioner asserts his April 7, 1994, bankruptcy barred the
assessment of his 1994 tax liability. A bankruptcy petition
operates as an automatic stay of certain acts to collect, assess,
or recover any claim against the debtor that arose before the
commencement of the case in bankruptcy.3 11 U.S.C. sec. 362(a)(6)
3 Effective for bankruptcy proceedings commenced after Oct.
22, 1994, the Bankruptcy Code was amended to allow for an
assessment of any tax during a bankruptcy stay. 11 U.S.C. sec.
362(b)(9)(D) (2000).
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