Downing v. Comm'r
United States Tax Court
Petitioners (Ps) filed a return for 1995 in which they correctly reported their tax liability but did not pay the tax owed. Ps included $ 5,000 and an offer in compromise in which they offered to pay that amount in full settlement of the $ 32,561 tax they owed. Respondent (R) misplaced Ps' offer in compromise for about 1 year.
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Petitioners (Ps) filed a return for 1995 in which they correctly reported their tax liability but did not pay the tax owed. Ps included $ 5,000 and an offer in compromise in which they offered to pay that amount in full settlement of the $ 32,561 tax they owed. Respondent (R) misplaced Ps' offer in compromise for about 1 year. R did not accept that offer in compromise or four similar offers in compromise made by Ps because R believed R could collect a substantially larger amount of Ps' 1995 tax liability. R issued to Ps a notice of intent to levy. Ps requested and received a hearing on the…
1Opinion of the Court
Colvin, Judge:
The petition in this case was filed under section 6330(d)1 seeking our review of a determination by respondent’s Appeals officer that respondent’s proposed collection action may proceed. The issues for decision are:(1) Whether we have jurisdiction under section 6330(d)(1)(A) to review respondent’s determination to proceed with collection of the addition to tax under section 6651(a)(2). We hold that we do;(2) whether petitioners had reasonable cause for not paying their 1995 income tax. We hold that they did not;(3) whether respondent’s failure to abate interest for petitioners’…
2Cases cited20 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Katz v. CommissionerUnited States Tax Court · 2000
- Estate of Young v. CommissionerUnited States Tax Court · 1983
15 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Iannone v. Comm'rUnited States Tax Court · 2004
- Wagenknecht v. United StatesCourt of Appeals for the Sixth Circuit · 2008
- Frank T. Voelker v. Catherine M. NolenCourt of Appeals for the Seventh Circuit · 2004
- Lites v. Comm'rUnited States Tax Court · 2005
- Enos v. Comm'rUnited States Tax Court · 2004
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