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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
denied.
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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