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had received from the 1987 Form W-4 that information
has nothing to do with late filing of the tax returns
and the failure to pay the taxes due on those returns.
Therefore, the taxpayer’s argument has no merit with
respect to the Form W-4 instructions because the real
issues in this case are the penalty for the failure to
file timely returns and the penalty for the failure to
pay the taxes due on those returns. Accordingly, the
penalties are due and payable.
Furthermore, the taxpayer was not asserted a penalty
for insufficient withholdings of tax from wages.
Therefore, the Form W-4 argument appears to have been
raised to cloud the main issues in this case, which are
the Failure to timely file returns and the Failure to
pay the taxes due on those returns.
* * * * * * *
MY EVALUATION
I recommend that the Service Center be allowed to issue
a Notice of Levy. [Reproduced literally.]
On October 4, 2000, petitioner filed a petition in response
to respondent’s determinations in the notice of determination
with respect to only petitioner’s taxable years 1987, 1988, and
1989. In the petition, petitioner alleged:
IRC Section 6404(e)(1) should be applicable due to the
IRS delays. Correspondence was sent to the IRS 3/38/90
and 6/19/90 regarding the tax periods above. Peti-
tioner was informed via letter dated 6/29/90 that “No
further action is required of you at this time” and
that “We should have a response for you within 30 days
from the date of this letter.” The next response was a
letter dated 8/9/90 stating “We are looking into the
matter and will answer you more fully within 45 days
from the date of this letter.” Petitioner then re-
ceived a letter dated 9/27/90 & 7/29/91 requesting that
I fill out a Collection Information Statement which was
done and submitted to the IRS on 7/31/91. No further
correspondence was received from the IRS regarding
this.
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