Callahan v. Comm'r
United States Tax Court
For 2003, Ps submitted Form 1040, U.S. Individual Income Tax Return, and Form 843, Claim for Refund and Request for Abatement, to R. R assessed a frivolous return penalty under sec. 6702, I.R.C., on account of both Ps' 2003 Form 1040 and their 2003 Form 843. After receiving a final notice of intent to levy, Ps requested a hearing under sec. 6330, I.R.C. During their hearing Ps challenged the assessment of the penalties.
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For 2003, Ps submitted Form 1040, U.S. Individual Income Tax Return, and Form 843, Claim for Refund and Request for Abatement, to R. R assessed a frivolous return penalty under sec. 6702, I.R.C., on account of both Ps' 2003 Form 1040 and their 2003 Form 843. After receiving a final notice of intent to levy, Ps requested a hearing under sec. 6330, I.R.C. During their hearing Ps challenged the assessment of the penalties. R's Appeals officer issued a notice of determination denying relief from the penalties. Held: Under sec. 6330(d)(1), I.R.C., as amended by the Pension Protection Act of 2006,…
1Opinion of the Court
OPINION
Haines, Judge:
This case is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 The issues for decision are:(1) Whether we have jurisdiction to review respondent’s determination issued under section 6330 when the underlying tax liability consists of frivolous return penalties. We hold that we do;(2) whether in reviewing respondent’s determination under section 6330, we may consider petitioners’ challenges to two section 6702 frivolous return penalties. We hold that we may;(3) whether respondent is entitled to summary judgment. We hold that he is not.
2Cases cited29 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
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- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
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- Naftel v. CommissionerUnited States Tax Court · 1985
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