Montgomery v. Comm'r
United States Tax Court
Ps filed a joint Federal income tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006. Ps failed to remit the latter amount with their tax return. R accepted Ps' tax return as filed and assessed the tax reported therein. Sec. 6201(a)(1), I.R.C. R issued to Ps a final notice of intent to levy, and Ps filed with R a request for a collection due process hearing under sec. 6330, I.R.C.
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Ps filed a joint Federal income tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006. Ps failed to remit the latter amount with their tax return. R accepted Ps' tax return as filed and assessed the tax reported therein. Sec. 6201(a)(1), I.R.C. R issued to Ps a final notice of intent to levy, and Ps filed with R a request for a collection due process hearing under sec. 6330, I.R.C. In a subsequent telephone conversation between Ps' counsel and R's Appeals officer, Ps asserted that they had overstated the total tax on their original return for 2000…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121. As explained in detail below, we shall deny respondent’s motion.
Background
On or about October 18, 2001, petitioners filed a timely joint Federal income…
2Cases cited18 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
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3Cited by154 opinions
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- Urbano v. Comm'rUnited States Tax Court · 2004
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