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believed that there was an abuse of discretion and why respondent
should not be allowed to proceed with collection. The sole issue
for our consideration is whether respondent’s determination to
file NFTLs relating to petitioner’s 1991 tax liability was an
abuse of discretion.
This case was submitted fully stipulated1 pursuant to Rule
122,2 and the parties’ agreed facts and accompanying exhibits are
incorporated herein by this reference.
Background
At the time his petition was filed, petitioner resided in
Hazlehurst, Mississippi. This Court rendered an opinion deciding
the merits of petitioner’s 1991 income tax deficiency, Scott v.
Commissioner, T.C. Memo. 1997-507, and on June 19, 1998, a
decision was entered setting forth the amount of said deficiency.
Petitioner appealed to the Court of the Appeals for the Fifth
Circuit, and this Court’s decision was affirmed (in an
unpublished opinion) on June 3, 1999. See Scott v. Commissioner,
182 F.3d 915 (5th Cir. 1999).
1 This case was submitted fully stipulated at the Trial
Session of the Court held at Jackson, Mississippi, on Feb. 6,
2006. This matter was submitted for disposition by order of the
Chief Judge to Judge Joel Gerber on Feb. 13, 2007.
2 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code, as amended and in
effect for the period under consideration.
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Last modified: November 10, 2007