Samuel S. Lee - Page 2




                                        - 2 -                                         
          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.             





Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011