Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 7

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               On December 28, 2004, respondent issued to the estate a                
          notice of determination stating that the estate may not make an             
          election under section 6166.  The notice of determination stated            
          in relevant part:                                                           
                         We have determined, as provided by                           
                    Section 7479 of the Internal Revenue Code of                      
                    1986, that an election may not be made under                      
                    Section 6166 of the Code by the above estate.                     
                    * * * If you want to contest this                                 
                    determination in court, your petition must be                     
                    filed with the United States Tax Court * * *                      
          Attached to the notice of determination was an Explanation for              
          Determination.  The document contained the following explanation            
          in its entirety:                                                            
                    It is determined that the Estate failed to                        
                    fulfill the requirements for the election to                      
                    pay taxes in installments pursuant to IRC                         
                    Section 6166.  The Estate failed to provide a                     
                    bond or IRC section 6324A lien per IRC                            
                    Sections 6166 and 6165.                                           
                    Additionally, it is determined that the                           
                    estate failed to demonstrate why the                              
                    Commissioner should exercise his discretion                       
                    and waive the requirement of a bond or IRC                        
                    Section 6324A lien in this case.                                  
                    Accordingly, the IRC Section 6166 election is                     
               The estate filed its petition for a declaratory judgment               
          under section 7479 on March 23, 2005.  In its petition, the                 
          estate seeks a redetermination of respondent’s denial of the                
          election and a judgment that it was entitled to the election.               
          The petition, inter alia, alleges that respondent erred by                  

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