130 T.C. No. 3 UNITED STATES TAX COURT DUDLEY JOSEPH CALLAHAN AND MYRNA DUPUY CALLAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5701-07L. Filed February 5, 2008. For 2003, Ps submitted Form 1040, U.S. Individual Income Tax Return, and Form 843, Claim for Refund and Request for Abatement, to R. R assessed a frivolous return penalty under sec. 6702, I.R.C., on account of both Ps’ 2003 Form 1040 and their 2003 Form 843. After receiving a final notice of intent to levy, Ps requested a hearing under sec. 6330, I.R.C. During their hearing Ps challenged the assessment of the penalties. R’s Appeals officer issued a notice of determination denying relief from the penalties. Held: Under sec. 6330(d)(1), I.R.C., as amended by the Pension Protection Act of 2006, Pub. L. 109-280, sec. 855, 120 Stat. 1019, we have jurisdiction to review R’s notice of determination when the underlying tax liability consists of frivolous return penalties. Held, further: Ps may challenge their underlying tax liability, i.e., the frivolous return penalties, before this Court.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008