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review of respondent’s determination. The issues for decision
are: (1) Whether petitioner’s underlying income tax liability is
valid; and (2) whether petitioner was granted an opportunity for
an administrative hearing pursuant to section 6330(b).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference.2 Petitioner resided in
Mililani, Hawaii, when he filed his petition.
Pursuant to the Court’s opinion in Middleton v.
Commissioner, T.C. Memo. 2002-164, on March 7, 2003, the Court
entered a decision holding petitioner liable for a deficiency in
Federal income tax of $34,763, as well as an addition to tax
under section 6651(a)(1) and an accuracy-related penalty under
section 6662(a) of $8,691 and $6,953, respectively, for 1991. On
August 28, 2003, respondent assessed the deficiency, addition to
tax, penalty, and interest for 1991.
1(...continued)
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. Amounts
are rounded to the nearest dollar.
2 On May 30, 2006, this Court’s order to show cause under
Rule 91(f), dated Apr. 28, 2006, was made absolute, and
the facts and evidence set forth in respondent’s proposed
stipulation of facts attached as Exhibit A to respondent’s motion
for order to show cause under Rule 91(f), filed on Apr. 27, 2006,
were deemed stipulated pursuant to Rule 91(f)(3) for purposes of
this case.
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