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At or about the time that petitioners filed the amended
return, they remitted payment for the $218,152. Respondent
assessed the additional tax shown on petitioners’ amended return
on November 6, 1997, which is 59 days after the amended return
was filed.
On May 6, 1999, respondent issued to petitioners a Notice of
Intent to Levy and Notice of Your Right to a Hearing (notice of
intent to levy). The notice of intent to levy is not contained
in the record. The Court understands that respondent proposes to
effect the levy to collect interest and penalties related to the
amount of additional tax liability reported in the amended
return. The record does not disclose the type of penalties
respondent assessed.
On May 10, 1999, petitioners timely requested a hearing
under section 6330. In their request, petitioners stated that
we are disputing any balance due and are requesting a
refund of $218,152 paid in error.
Mr. and Mrs. Hoffman filed a form 1040X in 1997 for the
year 1990. They paid $218,152 of additional tax with
this form. The IRS is attempting to collect
accumulated interest and penalty on said amended
return. [sic]
The 1990 amended return was filed subsequent to the
expiration of the statute of limitations and was
therefore invalid. Assessment of penalties and
interest is incorrect. The taxpayers are now aware of
their error and intend to file a Claim for refund of
the $218,152 paid utilizing the format enclosed.
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Last modified: May 25, 2011