Roger L. Sherer - Page 2

                                        - 2 -                                         
                    Held:  P’s 1999 tax liability is properly before                  
               this Court subject to de novo review, since P did not                  
               receive the notice of deficiency for 1999 and did not                  
               otherwise have an opportunity to dispute the liability.                
               Sego v. Commissioner, 114 T.C. 604 (2000),                             
               distinguished.                                                         
                    Held further, P’s failure to file a return for                    
               1999 does not bar consideration of P’s evidence of his                 
               bases in securities sold in 1999.  Upon consideration                  
               of P’s evidence, the Court finds that P has no tax                     
               liability for 1999 and accordingly, the collection                     
               action is not upheld.                                                  


               Roger L. Sherer, pro se.                                               
               Sean Gannon, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  The issues before us are whether petitioner             
          has received a notice of deficiency for 1999 or otherwise had an            
          opportunity to dispute his tax liability for 1999, and whether              
          petitioner is required to file a Federal income tax return to be            
          allowed his claimed bases in securities he sold in 1999.                    
               The petition in this case was filed under section 6330(d)1             
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination) relating to a Federal tax lien filed for the                 
          taxable year 1999.                                                          


               1Unless otherwise indicated, section references are to the             
          Internal Revenue Code as amended.                                           




Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011