- 10 -
Hunters’ return as filed erroneously claimed only one exemption
on line 6d, but the computation assumed that they are entitled to
two exemptions.
In December 2004, the Hunters timely filed a petition for
review of the notice of deficiency.
On March 18, 2005, respondent filed a motion to dismiss for
failure to state a claim upon which relief can be granted. The
motion came on for hearing in Detroit, Michigan, on June 6 and
10, 2005. The Hunters were present at the hearings.
Respondent’s counsel and the Court explained the issue in the
case with respect to computation of the alternative minimum tax
and advised the Hunters to file an amended petition. The Court
explained that the abatement of 2000 and/or 2001 taxes was simply
correction of a premature assessment of taxes that could later
be–-and in fact were--the subject of a timely notice of
deficiency for 2001. An amended petition was thereafter filed,
and the motion to dismiss was denied.
In March 2006, the Hunters sent respondent’s counsel a
letter stating that the notice of deficiency contained an error
and should refer to line 6d, rather than to line 6e.
OPINION
Section 6320 provides that a taxpayer shall be notified in
writing by the Secretary of the filing of a notice of Federal tax
lien and provided with an opportunity for an administrative
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011