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In September 2005, the Court issued its opinion in docket
No. 1397-05, involving the Hunters’ taxable year 2001. As
mentioned above, the Court dismissed the Hunters’ case for
failure to state a claim upon which relief may be granted. Thus,
the Commissioner’s determination with respect to 2001 was
sustained in full. See Hunter v. Commissioner, T.C. Memo. 2005-
219.
In October 2005, Mr. Hunter filed an amended petition in
this case that states in part: “I respectfully request case
remand or return to Appeals under Rule 34(b), IRC 6330, and
Erickson v. United States. (2002) [sic] * * * Appeals rejected
proof of my receiving $237,734.82 in * * * tax abatements for tax
years 2000 & 2001.”
Respondent filed a motion to dismiss the collection case for
failure to state a claim upon which relief can be granted. At a
hearing on the motion on January 4, 2006, Mr. Hunter was present.
Respondent’s counsel noted the Court’s recent decision in Hunter
v. Commissioner, supra, with respect to the taxable year 2001.
In light of that decision, the Court allowed respondent to
withdraw his motion and ordered Mr. Hunter to file a second
amended petition to clarify his position with respect to the
effect of the abatement of premature assessments. Mr. Hunter did
not file a second amended petition.
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Last modified: May 25, 2011