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letter (petitioner’s June 19, 1990 letter) with respect to her
unpaid liability for each of the years 1987, 1988, and 1989:
Re: 1040A Year 1987 $ 898.16
1040 Year 1988 $2,198.45
1040 Year 1989 $ 181.53
Total: $3,278.14
Dear Sir/Madam:
I have recently received notices outlining the above
taxes that I apparently owe.
From June of 1987 until December of 1989, I was regis-
tered as a full-time student (the periods where some
taxes were paid were either when I was only registered
part-time or on a summer break).
When I filled out my W-4 forms I filed for the exempt
status because that is what is highlighted on the form
for full-time students.
Imagine my surprise and dismay when I was notified by
your office that I would have to file taxes for the
above-reference years. I had the taxes filed and
received notices stating that I owe $3,278.14,
$1,087.14 being interest and penalties (copies en-
closed).
As a current student with a part-time job, paying for
my own education and living on my own, I do not readily
have that type of money available nor did I ever real-
ize that I would be so severly penalized for something
in which I believed to be correct.
Please advise me of my current options in terms of
appealing this, paying for this debt through Form 911
(Application for Assistance Order to Relieve Hardship),
or any other means available.
Also, please send to me the rules and regulations
governing the status of full-time students and with-
holding provisions. [Reproduced literally.]
On June 29, 1990, respondent sent petitioner a letter in
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