Michael Rosen - Page 2

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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             

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