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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.
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