- 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