Eugene M. Landry - Page 2




                                        - 2 -                                         
               COHEN, Judge:  Respondent sent to petitioner a Notice of               
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 with respect to petitioner’s Federal income taxes for           
          1992 and 1996.  Petitioner contests the levy on the ground that             
          the amounts in issue were paid by excess taxes withheld in                  
          earlier years.  Respondent declined to apply the excess                     
          withholding from years for which returns were filed more than               
          3 years late.  Unless otherwise indicated, all section references           
          are to the Internal Revenue Code in effect for the years in                 
          issue.                                                                      
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated, and the stipulated             
          facts are incorporated by this reference.  Petitioner resided in            
          Spring, Texas, at the time that he filed his petition.  Prior to            
          and during the years in issue, petitioner was employed as a staff           
          financial representative for Royal Dutch Shell Group.  He is                
          educated as an accountant and prepared and filed his own tax                
          returns.                                                                    
               For all years from 1989 through 1998, petitioner filed joint           
          tax returns with his wife, Deborah B. Landry.  Petitioner’s 1989            
          return was filed on April 15, 1993.  His returns for 1990, 1991,            
          and 1992 were filed on or about April 15, 1997.  His returns for            
          1993, 1994, 1995, and 1996 were filed no earlier than June 1997.            
          Petitioner’s return for 1997 was filed in April 1999.                       






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011