Opinion
3372-20L
07-02-2024
CHRISTIAN SILVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on petitioner's (1) motion for reconsideration, filed June 21, 2023, and (2) motion to vacate, filed June 23, 2023. Both motions were heard in Los Angeles, California, on April 22, 2024. Counsel for respondent appeared in opposition to both motions. Petitioner submitted written statements in lieu of attendance at the hearing. See Rule 50(c) Tax Court Rules of Practice and Procedure.
Giving petitioner the benefit of the doubt whether each of the 2011 Forms 1040 included in the record constitutes a separate filing for purposes of I.R.C. section 6702(a), or whether one is merely a copy of the other, it is
ORDERED that petitioner's motion for reconsideration is granted to extent that the bench opinion served May 22, 2023, is modified to find that one of petitioner's 2011 Forms 1040 is merely a copy of the other. It is further
ORDERED that petitioner's motion to vacate is granted, and the Decision entered May 24, 2023, is vacated and set aside. It is further
ORDERED and DECIDED that petitioner is liable for an I.R.C. section 6702 penalty assessed following the filing of his 2011 federal income tax return, and that with respect to that penalty, respondent may proceed with collection as determined in the Notice of Determination, dated January 21, 2020, a copy of which is attached to the petition