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and all Rule references are to the Tax Court Rules of Practice
and Procedure.
This proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination) for unpaid Federal income tax for tax years 1994,
1995, and 1996, issued to petitioner on March 16, 2006.1 After a
concession,2 the issues for decision are: (1) Whether petitioner
is entitled to relief under section 6015(f) for tax years 1995
and 1996, and (2) whether respondent abused his discretion in
sustaining the filing of a notice of Federal tax lien against
petitioner for those years.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in San Jose, California.
Petitioner married Jack Hopkins on March 15, 1980. While
they were together, petitioner and Mr. Hopkins had two children,
who were 18 and 25 years old at the time of trial. During the
1 At trial, respondent moved to dismiss for mootness and to
strike as to tax year 1994 because payment in full before the
filing of the petition rendered the proposed lien unnecessary as
to that year. Respondent’s motion was granted, and tax year 1994
is not in issue.
2 Petitioner concedes the amounts of tax owed.
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