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Background
At the time his petition was filed, petitioner resided in
Lancaster, California. Petitioner is a plumber by trade.
Petitioner and his wife jointly filed their Form 1040, U.S.
Individual Income Tax Return, for the 2002 tax year on January
25, 2004. Petitioner reported a tax due of $11,636 and enclosed
payment of that amount with the return. Petitioner’s return was
originally due on April 15, 2003. Respondent assessed the tax
reported on the return, along with additions to tax, pursuant to
section 6651(a)(1) and (2), of $2,618.10 for late filing and
$581.80 for late payment.
Petitioner then submitted a request to respondent to abate
the assessments of 2002 additions to tax based on reasonable
cause. Petitioner argued that the additions to tax for his late
filing should be abated because his accountant, who possessed
petitioner’s tax documents, was hospitalized with stomach cancer
at the time petitioner’s taxes were due. Petitioner’s request
was ultimately assigned to an Appeals officer. The Appeals
officer reviewed the circumstances of the late filing, including
correspondence from petitioner as well as petitioner’s employer,
and declined to abate the additions to tax. The Appeals officer
then sent petitioner a letter indicating that his appeal had been
denied. On May 28, 2005, respondent issued to petitioner Letter
1058, Final Notice, Notice of Intent to Levy and Notice of Your
Right to a Hearing, advising petitioner that respondent intended
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Last modified: November 10, 2007