Lewis v. Comm'r
United States Tax Court
P filed his 2002 income tax return late. P included payment for the reported tax due with his return. R assessed additions to tax under sec. 6651(a)(1) and (2), I.R.C., for late filing and late payment. P requested an abatement of the additions to tax, which was ultimately denied after a hearing before R's Appeals Office. R then initiated a collection action, and P now seeks review of his liability for additions to tax under sec. 6330, I.R.C.
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P filed his 2002 income tax return late. P included payment for the reported tax due with his return. R assessed additions to tax under sec. 6651(a)(1) and (2), I.R.C., for late filing and late payment. P requested an abatement of the additions to tax, which was ultimately denied after a hearing before R's Appeals Office. R then initiated a collection action, and P now seeks review of his liability for additions to tax under sec. 6330, I.R.C. R moves for summary judgment pursuant to sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs. R argues that P had an opportunity to dispute the…
1Opinion of the Court
OPINION
Goeke, Judge:
This matter is before the Court on respondent’s motion for summary judgment. Respondent moves for summary judgment, pursuant to section 6330(c)(2)(B)1 and section 301.6330-l(e)(3), Proced. & Admin. Regs. Respondent argues that because petitioner was offered and participated in an Appeals conference, he is precluded from properly raising his underlying tax liability again in a subsequent collection review proceeding. Because we find section 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs., to be a reasonable expression of Congress’s intent and because petitioner…
2Cases cited21 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Brown v. GardnerSupreme Court of the United States · 1994
- Goza v. CommissionerUnited States Tax Court · 2000
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