Dudley Joseph Callahan and Myrna Dupuy Callahan - Page 1

                                   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.                                                     

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Last modified: March 27, 2008