- 2 - concerning a collection action under section 63301 with respect to the employment tax liabilities, and (2) the Tax Court does not have jurisdiction over Mr. Salazar’s employment tax liabilities. Background Petitioners resided in Nassau, New York, when their petition was filed. From April 1995 until at least sometime in 2001, petitioners operated a sole proprietorship, Artistic Nature.2 In January 2001, petitioners filed a chapter 7 bankruptcy petition. On July 25, 2002, the U.S. Bankruptcy Court discharged petitioners from all dischargeable debts. However, at the time of the hearing in the instant case on respondent’s motion to dismiss, petitioners had not yet received a final accounting and distribution3 from the U.S. Trustee. On a date that does not appear in the record, petitioners received a Notice of Intent To Levy and Notice of Your Right to a 1All section references are to the Internal Revenue Code in effect at the time the petition was filed. 2Although both petitioners operated the business, the employment tax liabilities appear in Mr. Salazar’s name only, and we address them as such here. 3Petitioners anticipate receiving a distribution of approximately $20,000 from the U.S. Trustee after fees and expenses.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011