Estate of Florence H. Devida Johnson - Page 3




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          nearly 4 years without his ever receiving a discharge.  Mr.                 
          Johnson's gross estate consisted of assets with a total fair                
          market value of $69,700.                                                    
               At the time of his death, Mr. Johnson was liable for                   
          outstanding assessed Federal income tax liabilities (excluding              
          interest) of the following amounts:                                         

                         1979   1980    1981   1982   1983   1984    Total            
         Unpaid tax                                                                   
         liability      $8,200 $4,604  $3,301 ---    $6,849  $806   $23,760           
         Penalties:                                                                   
         � 6651(a)(1)    432   ---   ---  ---   ---  ---     432                      
         � 6651(a)(2)   216    92      43     63     205     24     643               
         � 6654         360    294     330    310    420     145    1,859             
         Collection fees52     44      18     10     24  ---        148               
         Total          9,260  5,034   3,692  383    7,498   975    26,842            

          Federal tax liens for Mr. Johnson's 1979, 1980, 1981, 1982,                 
          1983, and 1984 income tax liabilities arose when the taxes were             
          assessed on August 11, 1980, July 20, 1981, May 17, 1982, October           
          10, 1983, October 1, 1984, and September 16, 1985, respectively.            















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