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