Manko v. Comm'r
United States Tax Court
Ps and R executed a closing agreement covering specific matters relating to the treatment of certain partnership items on Ps' returns. R assessed Ps' taxes without issuing Ps a deficiency notice. R then commenced collection action against Ps. Ps argue that R may not proceed with the proposed collection action because R failed to issue a statutory deficiency notice before R assessed Ps' taxes.
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Ps and R executed a closing agreement covering specific matters relating to the treatment of certain partnership items on Ps' returns. R assessed Ps' taxes without issuing Ps a deficiency notice. R then commenced collection action against Ps. Ps argue that R may not proceed with the proposed collection action because R failed to issue a statutory deficiency notice before R assessed Ps' taxes. Held: R may not proceed with collection because R failed to issue a deficiency notice before assessing Ps' taxes. The requirement to issue a deficiency notice before assessment is not altered by the…
1Opinion of the Court
OPINION
Kroupa, Judge:
Petitioners seek review under section 6330(d)1 of respondent’s determination to proceed with a proposed levy to collect petitioners’ Federal income tax liabilities for 1988 and 1989 (the years at issue). We are asked to decide whether respondent may proceed with collection of these liabilities, which respondent assessed without first issuing petitioners a notice of deficiency (deficiency notice). We hold that respondent may not proceed with collection.
This case was submitted fully stipulated pursuant to Rule 122, and the facts are so found. The stipulation of facts and…
2Cases cited18 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Katz v. CommissionerUnited States Tax Court · 2000
- Zaentz v. CommissionerUnited States Tax Court · 1988
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3Cited by21 opinions
- Hoyle v. Comm'rUnited States Tax Court · 2008
- Lewis v. Comm'rUnited States Tax Court · 2007
- Adamowicz v. United StatesUnited States Court of Federal Claims · 2011
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2010
- BMC Software Inc. v. CommissionerUnited States Tax Court · 2013
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