If someone reports a tax liability on their own return, and IRS assesses no more (but adds the late filing and late-payment chops), they can’t enjoin collection if they petition a SNOD previously issued based on a SFR.

Ch J Maurice B (“Mighty Mo”) Foley explains to Bradley Jerome Mitchell, Docket No. 14147-18, filed 3/29/19. Brad got a SNOD, which he petitioned, and when he petitioned sent IRS a delinquent 1040 for the same year, without payment. IRS assessed the tax shown, added the lateness chops, and sent collection notices. Brad wants to enjoin collection.

No dice, Brad; you said it.

Ch J Mighty Mo: “… the Commissioner is authorized to immediately ‘assess and collect the amount of taxes that are computed and shown due on a taxpayer’s original return, as well as the amount of any additional taxes computed and shown due on a subsequently filed amended income tax return.’ The Commissioner is likewise authorized to immediately assess and collect the additions to tax under sections I.R.C. sections 6651(a)(1), 6651(a)(2), and 6654, if such additions are measured by the amount of tax shown on the taxpayer’s return.  Such summary assessments are not subject to the normal deficiency procedures.” Order, at p. 2. (Citation omitted).

Because no difference between what Brad reported and IRS assessed, no deficiency,  so no stay of collection.

Takeaway- Might it not have been better if Brad petitioned the SNOD, and held off the 1040 and related info for the trial, where he could fight about what IRS said he owed, with collection stayed?