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timely of $335.25 and $111.75, respectively; and interest of
$261.45, all of which respondent reflected in Form 4340. On June
18 and July 23, 1990, respondent sent petitioner a notice of
balance due with respect to her unpaid liability for 1988 of
$1,490 in tax and $447 in additions to tax, plus interest as
provided by law on those amounts. As of the date of trial in
this case, petitioner had not paid any portion of petitioner’s
unpaid liability for 1988.
Petitioner filed a return for her taxable year 1989 on April
24, 1990. In that return, petitioner showed $1,661 as tax for
1989. As of April 15, 1990, petitioner had a withholding credit
of $1,491 with respect to that tax. On June 4, 1990, respondent
timely assessed the following for petitioner’s taxable year 1989:
Tax of $1,661; additions to tax under section 6651(a)(1) for
failure to file timely and section 6651(a)(2) for failure to pay
timely of $7.65 and $1.18, respectively; and interest of $2.70,
all of which respondent reflected in Form 4340. On June 4 and
July 9, 1990, respondent sent petitioner a notice of balance due
with respect to her unpaid liability for 1989 of $170 in tax and
$8.83 in additions to tax, plus interest as provided by law on
those amounts. As of the date of trial in this case, petitioner
had not paid any portion of petitioner’s unpaid liability for
1989.
On June 19, 1990, petitioner sent respondent the following
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