Peter M. and Susan L. Hoffman - Page 6


               The request for a hearing was accompanied by a written                 
          request for a refund, using Form 1040X, Amended U.S. Individual             
          Income Tax Return, for the additional $218,152 paid with the                
          amended return.  The request for refund stated that                         
               Taxpayer filed form 1040X and paid $218,152 of                         
               additional taxes for 1990 in September 1997.  This was                 
               subsequent to [the] tolling of statute of limitations                  
               and as such was not valid.  This form is being                         
               completed as a claim for refund.  It is being filed                    
               within the 2 year period of remittance of the erroneous                
               tax payment (IRC 6511(b)(2)(B)).                                       
               A Notice of Determination Concerning Collection Action(s)              
          Under Section 6320 and/or 6330 was sent to petitioners on                   
          September 8, 1999.  The Appeals officer determined that                     
               raised the issue of the timely filing of your court                    
               ordered amended return in your 2nd amended return which                
               sought refund of the tax paid with the court ordered                   
               amended return.  The statute of limitations had been                   
               extended by three years to a six year statute due to an                
               amount of unreported income which was in excess of 25%                 
               of your AGI.  Your court ordered amended return was                    
               filed on September 8, 1997, exactly two days prior to                  
               the six year statute of September 10, 1997.  You have                  
               no basis for the refund of tax paid with your court                    
               ordered amended return, and accordingly, no basis for                  
               relief from the interest charged on such deficiency.                   
               You requested a Collection Due Process hearing.  Your                  
               representative appeared at the hearing and indicated                   
               that you felt that the proposed levies were intrusive                  
               because you had filed your court ordered amended return                
               after the statute of limitations had expired.  If the                  
               statute of limitations had expired it would mean that                  
               the payment you made when the amended return was filed                 
               was a voluntary payment and there was no basis for                     
               charging interest on the voluntary payments.                           
               Additionally, you sought refund of tax paid with such                  
               court ordered amended return in the amount of $218,152.                

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