- 10 -
case for consideration and that he would contact petitioner to
schedule an Appeals Office hearing. On February 28, 2000,
Appeals Officer Federico Lawrence (Mr. Lawrence) sent petitioner
a letter indicating that he had received petitioner’s case for
consideration and that he would contact petitioner to schedule an
Appeals Office hearing.
On June 20, 2000, Mr. Lawrence sent a letter to petitioner
(Mr. Lawrence’s June 20, 2000 letter), in which he stated:
Attached, [sic] for your information is a copy of Form
W-4 for the taxable year 1988. Line 7 of the document
states as follow[s]:
“Are you a full time student? (Note: Full-time stu-
dents are not automatically exempt.)”
I was not able to locate a copy of the Form W-4 for
1987 but I assumed it would be identical to the 1988 W-
4 Form. Also, 1988 was the year you incurred largest
liability. Our records show the outstanding balance
for taxable year 1988 to be $5,019.81, as of May 1999.
This amount includes accrued interest and penalties.
Line 6 of Form W-4, Employee’s Withholding Allowance Certif-
icate (Form W-4), for 1987, which, according to Mr. Lawrence’s
June 20, 2000 letter, he was unable to locate, provided:
6 I claim exemption from withholding because (see Step 2 above
and check boxes below that apply):
a G Last year I did not owe any Federal income tax and had a
right to a full refund of ALL income tax withheld, AND
b G This year I do not expect to owe any Federal income tax
and expect to have a right to a full refund of ALL income
tax withheld. If both a and b apply, enter the year Year
effective and “EXEMPT” here . . . < 19
c If you entered “EXEMPT” on line 6b, are you a full-time
student? . . . . . . . . . . . . . . . . . . . . . . . GYes GNo
The instructions for completing line 6 of Form W-4 for 1987
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011