Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Szabo v. Commonwealth

Commonwealth Court of Pennsylvania

June 6, 2014

Madeline J. Szabo and Frank W. Szabo, Petitioners
v.
Commonwealth of Pennsylvania, Respondent

Submitted April 11, 2014.

Appealed from No. 1105475, 1105476, 1105477 and 1116884. State Agency: Board of Finance and Revenue.

Frank W. Szabo, Pro se.

Kevin A. Moury, Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: HONORABLE RENÉ E COHN JUBELIRER, Judge, HONORABLE MARY HANNAH LEAVITT, Judge, HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge. OPINION BY SENIOR JUDGE FRIEDMAN.

OPINION

Page 920

ROCHELLE S. FRIEDMAN, Senior Judge.

Madeline J. Szabo and Frank W. Szabo (Taxpayers) petition for review of the December 13, 2011, and May 22, 2012, orders of the Board of Finance and Revenue (BFR) that respectively denied and dismissed their appeals from the determinations of the Department of Revenue Board of Appeals (BOA). The BOA sustained the decisions of the Department of Revenue (Department) denying Taxpayers' requests for a refund of personal income tax and assessing penalties against Taxpayers. We affirm.

This case involves four years of Taxpayers' personal income tax returns. In 2006, Taxpayers filed their professionally prepared PA-40 personal income tax return, reporting taxable income. (Commonwealth, Ex. A.)[1] Taxpayers listed their address in Ambler, Pennsylvania. ( Id.) The PA-40 included Mrs. Szabo's salary from Aetna Life Insurance Company (Aetna) and a Form W-2 issued by Aetna. (Ex. A.) In 2010, Taxpayers filed an amended return claiming $0 taxable income and seeking a refund of all taxes paid by them, plus interest. (Ex. B.) Taxpayers included a self-prepared Form 4852, which is a substitute for Form W-2. Form 4852 indicated that although Mrs. Szabo was employed by Aetna, she received $0 in wages, tips, and other compensation.

The Department responded to the return by issuing an assessment, essentially

Page 921

sustaining Taxpayers' original return and imposing a frivolous tax return penalty of $500 under section 352(i) of the Tax Reform Code of 1971 (Code), 72 P.S. § 7352(i).[2] (Ex. C.) Taxpayers appealed to the BOA, which sustained the assessment, including the penalty. (Ex. D.) Taxpayers then appealed to the BFR, which denied the petition for review on jurisdictional grounds because the petition was filed one day late. Taxpayers petitioned for review to this court.

For 2007 and 2008, Taxpayers filed their professionally prepared PA-40 returns, reporting taxable income. (Exs. E, I.) Taxpayers listed their address in Ambler, Pennsylvania. ( Id.) The PA-40s included Mrs. Szabo's salary from Aetna and also included the Form W-2s issued by Aetna. Thereafter, in 2010, Taxpayers filed an amended return for each of the years, claiming $0 taxable income and seeking a refund of all money paid by them, plus interest. (Exs. F, J.) Taxpayers included Form 4852, prepared by them, which indicated that although Mrs. Szabo was employed by Aetna, she received $0 in wages, tips, and other compensation in 2007 and 2008.

The Department responded to the returns by issuing assessments, essentially sustaining Taxpayers' original returns and imposing a frivolous tax return penalty of $500 under section 352(i) of the Code, 72 P.S. ยง 7352(i), for each year. (Exs. G, K.) Taxpayers appealed to the BOA, which sustained the ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.