Robert Lindley Cowley - Page 9




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          II. Tax Year 1990                                                           
               Respondent mailed petitioner two notices of deficiency for             
          1990.  On cross-examination by respondent’s counsel, petitioner             
          admitted receiving the notice of deficiency for 1990.  Therefore,           
          petitioner’s underlying income tax liability for 1990 is not                
          properly at issue, and this Court will review respondent’s                  
          determination for 1990 for abuse of discretion.                             
               At the hearing, petitioner did not challenge the                       
          appropriateness of the intended method of collection, discuss               
          collection alternatives, or raise a spousal defense.  See sec.              
          6330(c)(2)(A).  Petitioner raised only arguments he was precluded           
          from contesting; i.e., that he does not owe the underlying income           
          tax liability because he did not earn enough income to be taxed.            
               Therefore, this Court concludes respondent’s determination             
          to proceed with collection of the tax liability assessed against            
          petitioner for 1990 was not an abuse of discretion.                         
          III. Tax Years 1997 and 1999                                                
               Petitioner was not issued a notice of deficiency for tax               
          years 1997 or 1999, and he did not otherwise have a prior                   
          opportunity to dispute the tax liabilities.  Therefore,                     
          petitioner’s underlying tax liabilities for 1997 and 1999 are at            
          issue, and this Court will review respondent’s determination for            
          1997 and 1999 de novo.                                                      








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