Swanson v. Comm'r
United States Tax Court
P did not file Federal income tax returns for the years 1993, 1994, and 1995. R subsequently prepared substitutes for return (SFRs) for P and issued a notice of deficiency to P based on the SFRs covering these years. P filed a petition to this Court, but P's case was later dismissed, and a decision was entered for R because P failed to state a claim upon which relief could be granted.
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P did not file Federal income tax returns for the years 1993, 1994, and 1995. R subsequently prepared substitutes for return (SFRs) for P and issued a notice of deficiency to P based on the SFRs covering these years. P filed a petition to this Court, but P's case was later dismissed, and a decision was entered for R because P failed to state a claim upon which relief could be granted. R assessed the tax liabilities for the years 1993, 1994, and 1995. P subsequently filed a petition under ch. 7 of the U.S. Bankruptcy Code. The bankruptcy court entered an order generally releasing P from all…
1Opinion of the Court
OPINION
Goeke, Judge:
The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (the notice of determination). The substantive issue presented is whether the unpaid liabilities that are the subject of the collection action were discharged in petitioner’s chapter 7 bankruptcy proceeding. However, before we can reach this issue, we must first address whether we have jurisdiction to decide the issue and whether petitioner is precluded from arguing that his unpaid liabilities were discharged in bankruptcy.
Background
The…
2Cases cited26 opinions
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Young v. United StatesSupreme Court of the United States · 2002
- Beard v. Comm'rUnited States Tax Court · 1984
21 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Robinette v. Comm'rUnited States Tax Court · 2004
- Kendricks v. Comm'rUnited States Tax Court · 2005
- Iannone v. Comm'rUnited States Tax Court · 2004
- Weber v. CommissionerUnited States Tax Court · 2012
- Crocker v. CrockerBankruptcy Appellate Panel of the First Circuit · 2007
67 more not listed; retrieve them via the Exa API.