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FINDINGS OF FACT
In 2000, petitioner was in an automobile accident, sustained
serious injuries, and was in a coma for 45 days. Petitioner
untimely filed his Federal income tax returns relating to 1996,
1997, 1998, 1999, and 2001 (the years in issue). Petitioner
reported that he owed, but did not pay, the taxes relating to
1996 through 1999. On his 2000 tax return, petitioner claimed a
$250,000 theft loss. Petitioner, on his 2001 tax return,
initially reported a tax liability of zero, but in 2003, filed an
amended return where he reported, but did not pay, additional
tax. On December 18, 2003, respondent issued petitioner a Notice
of Federal Tax Lien and Your Right to a Hearing under I.R.C. �
6320 (notice of Federal tax lien) relating to the years in issue.
On January 26, 2004, respondent received petitioner’s Form 12153,
Request for a Collection Due Process Hearing.
On October 5, 2004, respondent conducted a face-to-face
hearing with petitioner. At the hearing, petitioner presented
evidence of his medical condition and the alleged theft of his
property (i.e., several Rolex watches, an automobile, and bank
funds) by his nephew, Eric Gallant. Petitioner contended that,
pursuant to sections 165(c)(3) and 172(d)(4)(C)1, he was entitled
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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Last modified: May 25, 2011