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and $211, respectively. From petitioner, respondent withheld an
income tax refund due petitioner for 1997 in the amount of $940,
and respondent levied against petitioner’s wages and received
$133.1 Petitioner also made payments in accord with an
installment agreement entered into with respondent until the
balance of the total $4,530 assessed liability against petitioner
and intervenor was paid to respondent in full. The schedule
below sets forth the dates on which petitioner made payments to
respondent, the amount of the payments, and the source of each
payment:
Payments Made By Petitioner
Date Amount Source of Payment
Mar. 9, 1998 $940 1997 income tax refund
Mar. 19, 1998 133 Garnished wages
Apr. 22, 1998 200 Installment agreement
May 6, 1998 200 Installment agreement
May 28, 1998 135 Installment agreement
June 26, 1998 50 Installment agreement
July 23, 1998 150 Installment agreement
Total $1,8082
1 Petitioner introduced a pay stub from her employer
reflecting total garnished wages of $346. Petitioner, however,
has not provided evidence that the total $346 in garnished wages
shown on petitioner’s pay stub was completely paid to respondent.
We accept respondent’s evidence of the $133 relating to
petitioner’s wages that were levied against and applied as a
credit against petitioner’s 1995 tax liability.
2 Respondent refunded to petitioner certain additional
amounts representing overpayments of the $4,530 total due with
respect to petitioner and intervenor’s 1995 joint Federal income
tax liability.
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