- 8 -
lacking sound basis in law, taking into account all the facts
and circumstances. See, e.g., Thor Power Tool Co. v.
Commissioner, 439 U.S. 522, 532-533 (1979).
Petitioner’s underlying tax liability for 1999 is not at
issue because petitioner received a notice of deficiency for that
year and agreed, in a stipulated decision entered by the Court,
that he owed, in addition to the self-assessed amount of $4,587
($1,922 of which had already been paid through withholding
credits), tax of $1,170, together with interest.3 See sec.
6330(c)(2)(B). Therefore, we review respondent’s determination
for abuse of discretion.
Petitioner’s first claim is that respondent abused his
discretion by refusing to enter into an installment agreement
with petitioner for 1999, the tax year in issue, unless the 2004
year were also included. Petitioner did not believe that he owed
3Also, an addition to tax arises upon the taxpayer’s failure
to pay income tax when it is due. Respondent seeks to collect
this addition to tax because petitioner did not timely pay the
1999 tax liability as he had agreed. See sec. 6651(a)(2) and
(3). It appears that respondent assessed this addition to tax in
November of 2000 and again in May of 2006. Petitioner did not
raise the issue of his liability for the addition to tax during
his sec. 6330 hearing or otherwise bring it to the attention of
the Appeals Office. Therefore, we do not consider it even though
petitioner raised this issue in his petition. See sec. 301.6330-
1(f)(2), A-F5, Proced. & Admin. Regs. If the issue were properly
before us, and if, as appears to be the case, petitioner did not
receive a notice of deficiency with respect to the addition to
tax or otherwise have an opportunity to dispute it, our review
would be de novo. Sego v. Commissioner, 114 T.C. 604, 609
(2000).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007