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.
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Last modified: November 10, 2007