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seeks damages against petitioner under section 6673.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times.
Petitioner objects, and petitioner seeks damages against
respondent under section 6673(a)(2) for making allegedly
frivolous arguments in support of respondent’s motion to dismiss.
Respondent’s motion to dismiss is based primarily on the
fact that petitioner’s petition herein was filed more than 6
years after respondent mailed to petitioner and his now deceased
wife the underlying notice of deficiency.
On March 29, 2000, respondent mailed to petitioner and his
wife a notice of deficiency determining that petitioner had
significant additional income for 1996 and that they owed a joint
Federal income tax deficiency in the amount of $263,778, plus an
accuracy-related penalty in the amount of $52,781.
Petitioner does not allege that he did not timely receive
respondent’s notice of deficiency, and the 90-day period for
timely filing a petition with this Court with regard to the
notice of deficiency expired on June 27, 2000.
On September 5, 2000, respondent assessed the above $263,778
additional Federal income taxes against petitioner and his wife.
In September of 2004, petitioner disputed respondent’s
collection activity relating to the above tax deficiency by
filing a collection appeal and thereafter a collection case in
this Court, asserting various tax protester arguments. William
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Last modified: November 10, 2007