Raymond v. Comm'r
United States Tax Court
On her 1991 tax return, P's filing status was listed as "Married filing separate return". On Jan. 9, 2001, R sent P a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 regarding the 1991 tax year in which R determined that P was not entitled to raise a spousal defense because she did not file a joint return.
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On her 1991 tax return, P's filing status was listed as "Married filing separate return". On Jan. 9, 2001, R sent P a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 regarding the 1991 tax year in which R determined that P was not entitled to raise a spousal defense because she did not file a joint return. On Feb. 12, 2001, P sent to the Tax Court a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). R filed a Motion for Partial Summary Judgment on the issue of whether P is eligible for relief under I.R.C. sec. 6015. Held: The…
1Opinion of the Court
OPINION
Vasquez, Judge:
This case is before the Court on respondent’s motion for partial summary judgment under Rule 121.1
Background
At the time of the filing of the petition, petitioner resided in Livonia, Michigan. On her 1991 Federal income tax return, petitioner’s filing status was listed as “Married filing separate return”. At the time of the filing of the tax return, no payment was made on the amount reported as due on the tax return. Respondent applied petitioner’s tax refunds from 1995 and 1998 in partial satisfaction of the amount due for 1991.
On July 11, 2000, respondent sent…
2Cases cited9 opinions
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- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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- Lunsford v. Comm'rUnited States Tax Court · 2001
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3Cited by52 opinions
- Alt v. Comm'rUnited States Tax Court · 2002
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- Gray v. CommissionerUnited States Tax Court · 2012
- Dorn v. Comm'rUnited States Tax Court · 2002
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