Joseph E. Lewis - Page 1

          128 T.C. No. 6                                                              

                               UNITED STATES TAX COURT                                

                           JOSEPH E. LEWIS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6284-06L.Filed March 28, 2007.                                                 

                    P filed his 2002 income tax return late.  P                       
               included payment for the reported tax due with his                     
               return.  R assessed additions to tax under sec.                        
               6651(a)(1) and (2), I.R.C., for late filing and late                   
               payment.  P requested an abatement of the additions to                 
               tax, which was ultimately denied after a hearing before                
               R’s Appeals Office.  R then initiated a collection                     
               action, and P now seeks review of his liability for                    
               additions to tax under sec. 6330, I.R.C.  R moves for                  
               summary judgment pursuant to sec. 301.6330-1(e)(3),                    
               Q&A-E2, Proced. & Admin. Regs.  R argues that P had an                 
               opportunity to dispute the underlying liability in a                   
               conference with R’s Appeals Office and thus cannot                     
               properly raise the underlying liability again in a sec.                
               6330, I.R.C., collection review proceeding.                            
                    Held:  Sec. 301.6330-1(e)(3), Q&A-E2, Proced. &                   
               Admin. Regs., is valid.                                                

Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007