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decide herein whether respondent may proceed with the proposed
levy. We hold he may.
FINDINGS OF FACT
Most facts were stipulated. We incorporate by this
reference the parties’ stipulation of facts and the accompanying
exhibits. We find those facts accordingly. Petitioner resided
in California when the petition commencing this proceeding was
filed.
Petitioner failed to file timely 1991 and 1992 Federal
income tax returns. Respondent prepared substitute returns for
those years and on July 22, 1996, assessed tax, additions to tax,
and interest. On May 16, 1997, petitioner and his wife filed
joint 1991 and 1992 Federal income tax returns.
Contemporaneously therewith, they also filed a joint 1990 Federal
income tax return claiming a refund of $11,646 for Federal income
tax withheld by one or more employers.2 Respondent accepted all
three returns and abated the prior assessments for 1991 and 1992.
2 On June 30, 1997, the Commissioner mailed a letter to
petitioner and his wife requesting documentation such as a 1990
Form W-2, Wage and Tax Statement, or a copy of an earnings
statement with year-to-date totals that would support their claim
that they had Federal income taxes withheld for 1990. On May 5,
1998, the Commissioner delivered to petitioner and his wife a
similar request for that documentation. The Commissioner never
received that documentation from either petitioner or his wife.
On July 12, 1999, the Commissioner acknowledged that petitioner
and his wife had overpaid their 1990 tax by $3,032.80, and
credited that amount to their 1991 tax. (The record does not
indicate the source of the $3,032.80.) Petitioner continues to
claim in this proceeding that his 1990 overpayment was $11,646.
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