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and/or 6330 (Notice of Determination), advising that the filing
of the NFTL and proposed levy action for petitioner’s 2001 tax
liability was sustained. The parties filed cross-motions for
summary judgment and the issues presented for our consideration
are: (1) Whether there was an abuse of discretion in
respondent’s determination to sustain the filing of an NFTL
relating to petitioner’s 2001 tax liability and to proceed with
collection or levy action; and, (2) whether a penalty under
section 66731 should be imposed against petitioner for advancing
frivolous positions in this case.
Background
Petitioner failed to file a 2001 Federal income tax return,
and respondent sent petitioner a notice of deficiency determining
an income tax deficiency and additions to tax. Petitioner
received the deficiency notice but took no action in response to
respondent’s determination, and respondent assessed the income
tax deficiency and additions to tax. Thereafter, respondent sent
petitioner an NFTL on June 2, 2005. In response, petitioner
submitted a Form 12153, Request for a Collection Due Process
Hearing (hearing request), dated June 27, 2005.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the period under
consideration, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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Last modified: November 10, 2007