Johnson v. Comm'r
United States Tax Court
Ps filed returns for 1994, 1995, and 1996, in which they reported their wages as income. Ps later filed amended returns for those years in which they reported no income and contended that wages are not taxable. R assessed the frivolous return penalty imposed by sec. 6702, I.R.C., for those years. After offering Ps an opportunity to attend a prelevy hearing, R issued a notice of determination under secs. 6320 and/or 6330, I.R.C.
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Ps filed returns for 1994, 1995, and 1996, in which they reported their wages as income. Ps later filed amended returns for those years in which they reported no income and contended that wages are not taxable. R assessed the frivolous return penalty imposed by sec. 6702, I.R.C., for those years. After offering Ps an opportunity to attend a prelevy hearing, R issued a notice of determination under secs. 6320 and/or 6330, I.R.C. Ps contend that R's determination is invalid because R failed to comply with the hearing requirement provided by sec. 6330(b)(1), I.R.C. R contends that we lack…
1Opinion of the Court
OPINION
Colvin, Judge:
On November 2, 2000, respondent sent petitioners a notice of determination concerning collection action(s) under sections 6320 and/or 63301 (the lien or levy determination), in which respondent determined to proceed with collection from petitioners of the frivolous return penalty for 1994, 1995, and 1996. In this opinion we decide:(1) Whether we have jurisdiction under section 6330(d)(1)(A) to review respondent’s determination under sections 6320 and/or 6330 to proceed with a collection action following respondent’s assessment of the frivolous return penalty under section…
2Cases cited5 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Van Es v. CommissionerUnited States Tax Court · 2000
- Hesselink v. CommissionerUnited States Tax Court · 1991
- Meyer v. Comm'rUnited States Tax Court · 2000
- Yuen v. CommissionerUnited States Tax Court · 1999
3Cited by23 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Callahan v. Comm'rUnited States Tax Court · 2008
- Conrad Gorospe Shirley Gorospe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Loofbourrow v. Commissioner of Internal Revenue ServiceDistrict Court, S.D. Texas · 2002
- Thompson v. CommissionerUnited States Tax Court · 2011
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