Mohamed v. Comm'r
United States Tax Court
P, a fugitive from justice, underpaid his 2006 and 2007 Federal income tax. R determined for each year an I.R.C. sec. 6663(a) fraud penalty. P's business partner, not P, signed the 2007 return prepared for P. R received the 2007 return and processed it as P's.
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P, a fugitive from justice, underpaid his 2006 and 2007 Federal income tax. R determined for each year an I.R.C. sec. 6663(a) fraud penalty. P's business partner, not P, signed the 2007 return prepared for P. R received the 2007 return and processed it as P's. Held: Because the business partner was not properly authorized to sign the 2007 return, it is not a valid return for purposes of I.R.C. sec. 6663(a). SeeI.R.C. sec. 6664(b). Held, further, the Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment, signed by P's agent, is not…
1Opinion of the Court
ABDALLA MOHAMED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mohamed v. Comm'r
Docket No. 24302-10
United States Tax Court
T.C. Memo 2013-255; 2013 Tax Ct. Memo LEXIS 267; 106 T.C.M. (CCH) 537;
November 12, 2013, Filed
P, a fugitive from justice, underpaid his 2006 and 2007 Federal income tax. R determined for each year an I.R.C. sec. 6663(a) fraud penalty. P's business partner, not P, signed the 2007 return prepared for P. R received the 2007 return and processed it as P's.
Held: Because the business partner was not properly authorized to sign the 2007 return, it is not a valid…
2Cases cited28 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Commissioner v. AckerSupreme Court of the United States · 1959
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
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3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016