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resulting in refund claims by each trust. Respondent paid the
claimed refunds.3 Subsequently, respondent determined that the
refunds had been erroneously paid because the trusts had not made
the income tax payments for which credits had been claimed.
Respondent summarily assessed the previously refunded amounts and
mailed notices of tax due with respect thereto.4 Respondent
subsequently filed notices of Federal tax liens in connection
with the assessments.
The trustees timely filed with the Internal Revenue Service
requests for collection due process hearings with regard to the
filings of the notices of Federal tax liens. By notices of
determination, respondent’s Appeals officer5 informed the
trustees that his office had reviewed the proposed collection
actions and had determined that they complied with the applicable
administrative procedures and legal requirements. Respondent’s
notices of determination stated that if the trustees wanted to
dispute the determinations in court, they should file a petition
with the Tax Court. The notices of determination further stated:
3 Respondent refunded $80,870, $76,426, and $27,605 with
respect to the trusts in docket Nos. 18158-99L, 18159-99L, and
18521-99L, respectively.
4 Each of the collection actions involved herein was
commenced after Jan. 19, 1999. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3401(d), 112 Stat. 685, 750 (secs. 6320 and 6330 are effective
with regard to collection actions commenced on or after Jan. 19,
1999).
5 The same Appeals officer reviewed each trustee’s case.
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Last modified: May 25, 2011