Summary
For 2003, Ps submitted Form 1040, U.S. Individual Income Tax Return, and Form 843, Claim for Refund and Request for Abatement, to the IRS. The IRS assessed a frivolous return penalty under Section. 6702, 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 Section 6330. During their hearing, Ps challenged the assessment of the penalties. The IRS Appeals officer issued a notice of determination denying relief from the penalties. The Tax Court held, under Section 6330(d)(l), as amended by the Pension Protection Act of 2006, Pub. L. 109-280, sec. 855, 120 Stat. 1019, we have jurisdiction to review R's notice of determination when the underlying tax liability consists of frivolous return penalties. The Tax Court further held that Ps may challenge their underlying tax liability, i.e., the frivolous return penalties, before this Court. The Tax Court further held that R has failed to carry his burden of proving that he is entitled to summary judgment.
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Extract
Dudley Joseph Callahan and Myrna Dupuy Callahan, Petitioners V. Commissioner of Internal Revenue, Respondent
Docket No. 5701-07L. Filed February 5, 2008.
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)(l), I.R.C., as amended by the Pension Protection Act of 2006, Pub. L. 109-280, sec. 855, 120 Stat. 1019, we have jurisdiction to review R's notice of determination when the underlying tax liability consists of frivolous return penalties. Held, further, Ps may challenge their underlying tax liability, i.e., the frivolous return penalties, before this Court. Held, further, R has failed to carry his burden of proving that he is entitled to summary judgment.Dudley Joseph Callah...See the full content of this document
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