Sam E. Scott, (2007)

Extract

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Sam E. Scott, (2007)

T.C. Memo. 2007-91

UNITED STATES TAX COURT SAM E. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2537-05L. Filed April 17, 2007.

Sam E. Scott, pro se John F. Driscoll, for respondent.

MEMORANDUM OPINION GERBER, Judge: In a January 11, 2005, Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330) (Notice) respondent notified petitioner that the filing of the Notices of Federal Tax Lien (NFTLs) with the Panola County Chancery Clerk's Office in Batesville, Mississippi, for petitioner's 1991 tax liability was sustained. In a timely petition, petitioner posed several generalized reasons why he believed that there was an abuse of discretion and why respondent should not be allowed to proceed with collection. The sole issue for our consideration is whether respondent's determination to file NFTLs relating to petitioner's 1991 tax liability was an abuse of discretion.

This case was submitted fully stipulated1 pursuant to Rule 122,2 and the parties' agreed facts and accompanying exhibits are incorporated herein by this reference.

Background At the time his petition was filed, petitioner resided in Hazlehurst, Mississippi. This Court rendered an opinion deciding the merits of petitioner's 1991 income tax deficiency, Scott v. Commissioner, T.C. Memo. 1997-507, and on June 19, 1998, a decision was entered setting forth the amount of said deficiency. Petitioner appealed to the Court of the Appeals for the Fifth Circuit, and this Court's decision was affirmed (in an unpublished opinion) on June 3, 1999. See Scott v. Commissioner, 182 F.3d 915 (5th Cir. 1999).

Pursuant to this Court's decision, respondent assessed a $73,053 deficiency in income tax, a $12,313 delinquency addition to tax under section 6651(a)(1), a $14...

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