-2-
Held, further: R has failed to carry his burden
of proving that he is entitled to summary judgment.
Dudley Joseph Callahan and Myrna Dupuy Callahan, pro sese.
Scott T. Welch, for respondent.
OPINION
HAINES, Judge: This case is before the Court on
respondent’s motion for summary judgment filed pursuant to Rule
121.1 The issues for decision are:
(1) Whether we have jurisdiction to review respondent’s
determination issued under section 6330 when the underlying tax
liability consists of frivolous return penalties. We hold that
we do;
(2) whether in reviewing respondent’s determination under
section 6330, we may consider petitioners’ challenges to two
section 6702 frivolous return penalties. We hold that we may;
(3) whether respondent is entitled to summary judgment. We
hold that he is not.
1Unless otherwise indicated section references are to the
Internal Revenue Code in effect at the time the petition was
filed. Rule references are to the Tax Court Rules of Practice
and Procedure. Amounts are rounded to the nearest dollar.
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