1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended.
T.C. Memo. 2006-38
UNITED STATES TAX COURT
ROBERT WILLIAM WOODS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21419-03L. Filed March 9, 2006.
Robert William Woods, pro se.
Marshall R. Jones, for respondent.
WELLS, Judge: Petitioner seeks review, pursuant to section
6330,1 of respondent’s determination to proceed with the
collection of petitioner’s tax liabilities for the 1988, 1989,
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1990, 1991, 1993, 1995, 1996, and 1997 taxable years. The issue
we must decide is whether petitioner’s tax liabilities were
discharged by an order of the U.S. bankruptcy court. At trial,
petitioner raised the bankruptcy issue for the first time and did
not address the issues raised in respondent’s notice of
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time he filed his petition, petitioner resided in Remlap,
Petitioner filed Forms 1040, U.S. Individual Income Tax
Return, for the taxable years 1988, 1989, 1990, 1991, 1993, and
1995 but failed to pay the balances reported as due. Petitioner
did not file Forms 1040 for the taxable years 1996 and 1997.
Instead, petitioner filed IRS Form 4852, Substitute for Form W-2,
Wage and Tax Statement, or Form 1099-R, Distributions from
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, Etc. Along with Form 4852, petitioner filed
an “Asseveration of Claimed Gross Income”, (asseveration) in
which he claimed, among other things, as follows:
The Asseveror hereby further states that, despite the
claims of Long Lewis Ford [his employer] on the copy of
the W-2's or 1099's, attached to this Asseveration, he
did not have any gross income, as he did not have any
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items of gross income (26 CFR §1.861-8(a)(3)), from any