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with respect to that notice.16 For the reasons stated in Ander-
son v. Commissioner, supra, we hold that Ms. Latos may not
challenge Ms. Latos’ unpaid 1995 liability.
In Anderson v. Commissioner, supra, the Court further held
that, because Ms. Latos and Mr. Anderson did not receive a notice
of deficiency with respect to their taxable year 1996 or their
taxable year 1997 and did not otherwise have an opportunity to
contest the underlying tax liability for each such year, they
were entitled to challenge each such underlying tax liability.
In challenging the respective income tax liabilities for
their taxable years 1996 and 1997, Ms. Latos and Mr. Anderson
argued in Anderson v. Commissioner, supra, as Ms. Latos argues
here, that the alleged employer of Mr. Anderson during each of
16In Anderson v. Commissioner, T.C. Memo. 2003-112, Ms.
Latos and Mr. Anderson argued with respect to their taxable year
1995, inter alia, that the Court did not have jurisdiction over
that year because the actions of respondent’s problem resolution
office in abating a portion of the self-employment tax assessed
for 1995 converted such self-employment tax to FICA tax. The
Court rejected that argument and held that it had jurisdiction
over taxable year 1995 because the actions of respondent’s
problem resolution office did “not change the fact that the 1995
liability was assessed as self-employment tax under the defi-
ciency procedures.” Id.
In Anderson v. Commissioner, supra, Ms. Latos and Mr.
Anderson also challenged the underlying tax liability for their
taxable year 1995, as Ms. Latos does here, on the same ground on
which they challenged in Anderson, as Ms. Latos does here, the
underlying tax liability for each of the taxable years 1996 and
1997, viz., the alleged employer of Mr. Anderson during each of
those years is responsible for paying each of those liabilities.
As discussed below, in Anderson, the Court rejected that argument
as to taxable years 1996 and 1997. Id.
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