- 2 -
The petition was filed in response to a Notice of
Determination Concerning Collection Action(s) Under Section 6330
(notice of determination). Pursuant to section 6330(d),
petitioners seek review of respondent’s notice of intent to levy
relating to their tax liabilities for 1992, 1993, and 1996.1
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition was filed, petitioners resided in Lynnwood, Washington.
Petitioners jointly filed for 1992, 1993, and 1996 Forms
1040, U.S. Individual Income Tax Return. Because petitioners
self-assessed their taxes for all years in issue, no statutory
notice of deficiency was issued.
During the years at issue, petitioner Richard Balser (Mr.
Balser) and petitioner Corinne Balser (Mrs. Balser) were the sole
owners of Homewood Development, Inc. (HDI). HDI was in the
business of developing residential projects.
1Petitioners also sought the review of a Notice of
Determination Concerning Collection Action(s) Under Section 6330
issued to Mr. Balser regarding a civil penalty under sec. 6672
for the third quarter of 1996. The Court’s jurisdiction to
review the Commissioner’s determination regarding a collection
matter is limited to cases where the underlying tax liability is
of the type over which the Court normally has jurisdiction. See
Moore v. Commissioner, 114 T.C. 171, 175 (2000). By order dated
Jan. 25, 2006, the Court granted respondent’s motion to dismiss
for lack of jurisdiction to the extent that petitioners seek a
review of the collection activity regarding the sec. 6672
penalty.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: November 10, 2007