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On June 21, 1993, respondent notified petitioner that he had
an unpaid tax balance of $3,695.34. Respondent calculated this
amount by subtracting from $4,270.39 (balance shown on the April
12, 1993, notice), overpayments from petitioner's returns of $238
for 1989 and $337.05 for 1990.2 This notice stated that
petitioner did not owe a late payment penalty or interest. The
notice said: "To avoid additional penalties and interest, send
your payment for the amount you owe by 07-01-93."
D. The Installment Agreement Form and Petitioner's Payments
In July 1993, petitioner signed a preprinted installment
agreement (Form 433-D), which had no dollar amounts written on
it, and sent it to respondent.3 The Form 433-D that respondent
used in 1993 states in part:
I/We agree that the Federal taxes shown above,
PLUS ALL PENALTIES AND INTEREST PROVIDED BY LAW, will
be paid as follows: [Emphasis in original.]
$_____ will be paid on _____ and $_____ will be
paid no later than the _____ of each month thereafter
until the total liability is paid in full. I/we also
agree that the above installment payment will be
increased or decreased as follows:
2 Respondent disallowed overpayments for 1986, 1987, and
1988, and offset petitioner's liability for 1985 with
overpayments for 1989 and 1990 (totaling $575.05).
3 Respondent cannot find the signed installment agreement.
Petitioner never had a copy of a completed agreement.
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