MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge. This case arises from a petition for judicial review filed in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 1 with respect to petitioner's Federal income tax liabilities for 2001, 2004, 2 2006, and 2008. The issue remaining for decision is whether respondent abused his discretion in sustaining the proposed levies for 2001, 2006, and 2008 and the notice of Federal tax lien filing for...
MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge. Petitioner sought relief under section 6015(f) 1 from joint and several liability stemming from the joint return she filed with her former husband for 1996. In particular, petitioner sought refunds of various credits respondent had applied against the 1996 joint liability from subsequent years for which she had filed individually as a head of household. See sec. 6015(g)(1). Petitioner made her initial refund claim using Form 8379,...
MEMORANDUM FINDINGS OF FACT AND OPINION HALPERN, Judge. This case is before the Court to review a determination by the Internal Revenue Service's Appeals Office (Appeals) following a collection due process (CDP) hearing conducted pursuant to section 6330(b) and (c). 1 Appeals determined that respondent may proceed to collect by levy petitioner's unpaid 2007 Federal income tax. We review Appeals' determination pursuant to section 6330(d)(1). Petitioner assigns error to Appeals' determination...
MEMORANDUM FINDINGS OF FACT AND OPINION HALPERN, Judge. Petitioner and intervenor, married to each other during 2007 and 2008, made joint returns of income for those years. For 2007, respondent determined a deficiency in their Federal income tax of $42,495 and an accuracy-related penalty of $8,499; for 2008 he determined a deficiency of $61,610 and an accuracy-related penalty of $12,322. Although respondent addressed one notice of deficiency to both petitioner and intervenor, intervenor did...
MEMORANDUM OPINION 1 LARO, Judge. In a notice of liability, respondent determined that petitioner is liable for $9,030,205 plus interest as a transferee of the assets of Neches Industrial Park, Inc. (Neches or sometimes NIP). The underlying tax liabilities involved in this case are Neches' Federal income tax deficiencies and penalties for the taxable years ending September 30, 2003 and 2004 (years at issue). Petitioner resided in Florida when he filed his petition. The primary issue in this...
MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge. Petitioner seeks review pursuant to section 6015(e)(1) of respondent's determination that she is not eligible for relief from joint and several liability for tax years 2007 and 2008 with respect to the Federal income tax returns she jointly filed with intervenor, her spouse. We consider whether petitioner is eligible for relief under section 6015(b) and (f). Some of the facts have been stipulated and are so found. The stipulation of facts...
GUSTAFSON, Judge. By statutory notices of deficiency dated November 18, 2010, the Internal Revenue Service ("IRS") determined for each of petitioners William and Patricia Cavallaro a deficiency in the Federal gift tax for the year 1995, plus an addition to tax under section 6651(a) for failure to file a gift tax return and a fraud penalty under section 6663. 1 As an alternative to the fraud penalties, respondent, the Commissioner of the IRS, asserted in his answers accuracy-related penalties...
MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge. Petitioner brings this case before the Court in dispute of a final determination denying his request for relief from joint and several liability under section 6015(b), (c), and (f). 1 The only issue is whether petitioner is entitled to relief from joint and several liability under section 6015(b), (c), or (f) for understatements of tax for the 2006 and 2007 tax years. FINDINGS OF FACT Some of the facts have been stipulated and are so...
MEMORANDUM OPINION LAUBER, Judge. In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1) of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy. 1 Respondent has moved for summary judgment under Rule 121, contending that there are no disputed issues of material fact and that his action in sustaining the proposed levy was proper as a matter of law. We agree and accordingly will grant the motion....
MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge. The issues for decision in these consolidated cases are (1) whether petitioners are entitled to noncash charitable contribution deductions under section 170 with respect to the donation of a facade conservation easement (conservation easement) to the National Architectural Trust (Trust) and (2) whether petitioners are liable for accuracy-related penalties under section 6662(h) or (a). 1 FINDINGS OF FACT Some of the facts have been...
MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge. Respondent determined deficiencies in petitioners' Federal income tax of $113,893, $93,581, $144,727, and $149,030 for 2003, 2004, 2005, and 2006, respectively. In the answer respondent asserted that petitioners are liable for accuracy-related penalties under section 6662(a) and (b)(2) and (3) 1 of $22,779, $18,716, $28,945, and $29,806 for 2003, 2004, 2005, and 2006, respectively. After concessions, 2 the issues for decision are: (1)...
MEMORANDUM OPINION KERRIGAN, Judge. This case is before the Court on petitioner's motion for summary judgment filed under Rule 121 upon the question of whether the Tax Court has jurisdiction over a duplicate refund made to petitioner. Respondent objects to the motion. On September 29, 2011, respondent issued petitioner a notice of deficiency, increasing petitioner's tax liability by $63,854 for tax year 1999. In respondent's amended answer respondent asserts that petitioner's deficiency...
MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge. Pursuant to section 6015(e)(1), 1 petitioner seeks review of respondent's determination that she is not entitled to relief from joint and several liability for 2008 with respect to the joint Federal income tax return she filed with intervenor, her former spouse. FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulation of facts and the accompanying exhibits are incorporated herein by this reference....
MEMORANDUM OPINION JACOBS, Judge. This matter is before the Court on respondent's motion for partial summary judgment, filed March 12, 2014, under Rule 121. Respondent determined a deficiency of $1,366,993 in petitioner's 2008 Federal income tax and an accuracy-related penalty of $273,397.20 pursuant to section 6662(a). A notice of deficiency was issued to petitioner on March 7, 2013, and petitioner timely petitioned this Court requesting a redetermination of respondent's determinations....
OPINION LAUBER , Judge : This case is before the Court on the parties' cross-motions for summary judgment under Rule 121. 1 The issues for decision are: (1) whether Ms. Abrahamsen's wages for 2004-09 are exempt from Federal income tax; and (2) whether petitioners are liable for section 6662 accuracyrelated penalties. Petitioners resided in New York when they petitioned the Court. Background In 1983 Ms. Abrahamsen, a Finnish citizen, came to New York to work for Finland's Permanent...
MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge. In these consolidated cases respondent issued four notices of deficiency that stemmed from two trucking businesses and a possible distribution of appreciated intangible assets. On January 14, 2011, respondent sent Bross Trucking, Inc., a notice of deficiency that determined an $883,800 corporate income tax deficiency and a section 6662 accuracy-related penalty of $176,760 for the 2004 tax year. 2 On June 16, 2011, respondent sent Chester...
MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge. For petitioner's 2007, 2008, and 2009 tax years, the Internal Revenue Service (IRS) determined deficiencies in Federal income tax and additions to tax under sections 6651(a)(1) and (2) and 6654(a) in the following amounts: 1 Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2007 $22,312 $5,020 $5,578 $1,015 2008 23,870 5,371 to be...
OPINION NEGA , Judge : Respondent determined a deficiency in petitioner's Federal income tax under section 1038(b) 1 of $58,893 for taxable year 2009. The sole issue in this case is whether petitioner underreported his long-term capital gains as a result of his failure to recognize gain pursuant to section 1038 on the reacquisition of property where gain had been previously excluded under section 121. Background All of the facts in this case, which the parties submitted under Rule...
MEMORANDUM FINDINGS OF FACT AND OPINION DEAN, Special Trial Judge. Respondent determined a deficiency of $7,500 in petitioners' 2008 Federal income tax and an accuracy-related penalty of $1,500 under section 6662(a). 1 The issues for decision are whether petitioners are entitled to the first-time homebuyer credit for 2008 pursuant to section 36 and are liable for the accuracy-related penalty under section 6662(a). FINDINGS OF FACT Some of the facts have been stipulated and are so found....
CHIECHI, Judge. These consolidated cases are before us on petitioners' motion for partial summary judgment. 1 We shall deny petitioners' motion. Background The record before us for purposes of petitioners' motion (record) establishes and/or the parties do not dispute the following. Petitioners Celia Mazzei (Celia Mazzei), Angelo L. Mazzei (Mr. Mazzei), and Mary E. Mazzei (Mary Mazzei), resided in California at the time they filed the respective petitions in these cases. At all relevant...
