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All section references are to the Internal Revenue Code of
1986, as amended and as applicable to this case, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Some facts have been stipulated and are so found. The
stipulation of facts, with attached exhibits, is incorporated
herein by this reference.
Background
Petitioner assigns error to the determination on the basis
that, in making the determination, Appeals failed to address “the
issue of over $150,000 in capital losses that I have incurred
since tax year 2000. Clearly there is ‘doubt as to Liability’.
Pursuing collections would violate the law and my rights
according to ‘Effective Tax Administration.’”
At both the beginning and end of the trial, the Court
endeavored to clarify the basis of petitioner’s assignments of
error. We summarized our understanding of petitioner’s claims as
follows: (1) The Appeals employee assigned to her case abused
her discretion by rejecting petitioner’s collection alternatives
for the years in issue; (2) in considering her ability to pay,
the Appeals employee failed to take into account unrealized
losses on securities that petitioner owned; (3) she failed to
allow petitioner to deduct or otherwise take into account for any
of the years in issue her 2002 net capital loss of $80,013, and
1(...continued)
we shall treat it as such.
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Last modified: November 10, 2007