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On March 30, 1989, respondent received an Employer's Annual
Federal Unemployment Tax Return (Form 940) for the period ending
December 31, 1988, from Woody's Transport showing an unpaid tax
liability of $295.3 On May 8, 1989, the tax liability of $295
and an interest liability of $10 were assessed.
On May 11, 1989, respondent received an Employer's Quarterly
Federal Tax Return (Form 941) for the period ending June 30,
1988, from Woody's Transport showing an unpaid tax liability of
$30,785. On June 26, 1989, the tax liability of $30,785 and an
interest liability of $3,967 were assessed. On September 4,
1989, based on a corrected tax return received by respondent, the
assessed, unpaid tax liability was reduced from $30,785 to
$8,258, and $2,608 of interest was abated.
Robert Woodral filed the Forms 940 and 941. At the time he
filed the returns, he did not pay the taxes that were owing.
Robert Woodral never informed petitioner that there were any
outstanding tax liabilities.
In or about July of 1995, petitioner received a Final Notice
(Notice of Intent to Levy) dated July 20, 1995, from respondent.
This was the first notification petitioner received that the
partnership owed any tax or that he was liable for any of it.
On February 15, 1996, petitioner paid the $295 and $8,258
tax liabilities. Petitioner did not pay the interest
attributable to either of the tax liabilities.
3 For convenience, all figures are rounded to the nearest
dollar.
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