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indicated, subsequent section references are to the Internal
Revenue Code, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Petitioner filed the petition in this case in response to a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330. The only issue before the Court is
whether respondent abused his discretion in sustaining the
decision to file a Federal tax lien with respect to petitioner’s
income tax liabilities for the taxable years 1998, 1999, 2000,
2001, and 2002 (years in issue).1
Background
Petitioner resided in California when he filed the petition
in this case. The parties did not file a stipulation of facts.
Petitioner filed delinquent Federal income tax returns for
the years in issue. Each return reported tax owed, but payment
was not included with the returns. Respondent selected
petitioner’s 1999 Federal income tax return for examination and
determined a deficiency for that year. Respondent issued a
notice of deficiency, and petitioner timely petitioned this Court
1 Respondent moved for summary judgment pursuant to Rule
121. Having called this case for trial and taken petitioner’s
testimony, we will deny respondent’s motion for summary judgment
and decide this case on the merits. Petitioner also made several
oral motions at trial. For reasons discussed infra pp. 18-19, we
will deny petitioner’s motions.
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Last modified: March 27, 2008