Astrida Terauds - Page 17

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          that petitioner cannot be assessed and the levied funds cannot be           
          applied to satisfy the assessments.  Moreover, petitioner has not           
          executed any consent to an assessment and collection of the                 
          amounts determined by respondent in the notice of deficiency for            
          1986 and 1987.                                                              
               As noted earlier, when petitioner filed her 1987 return, she           
          directed on the return that part of the $4,397 tax due should be            
          paid by application of $2,899.89 that respondent realized from a            
          levy on Crossland Savings, a bank or financial institution that             
          held an account for petitioner.  Respondent did not allow the               
          $2,899.89 as a payment of petitioner's 1987 tax liability, and,             
          on September 17, 1993, that amount was transferred by the IRS out           
          of petitioner's 1987 account and applied toward payment of a 1989           
          tax assessment against petitioner.  Petitioner contends that the            
          $2,899.89 constituted a payment of part of her 1987 tax, and the            
          deficiency determined by respondent is overstated by that amount.           
               The liability for payment of a tax (or the right to enforce            
          collection thereof by respondent) arises when the tax is assessed           
          pursuant to sections 6201 through 6210.  At the time petitioner             
          filed her 1987 income tax return, respondent was holding sizeable           
          amounts of moneys for petitioner's account, which respondent had            
          obtained previously through several levies.                                 
               No reasons were stated in the notice of deficiency as to why           
          the $2,899.89 did not constitute a payment of the 1987 tax shown            

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