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executed on March 4, 1997, with respect to their tax liabilities
for 1991, 1992, and 1993.
Settlement Officer Carter retired from the Internal Revenue
Service on July 1, 2000, and petitioners’ case was transferred to
Settlement Officer Laurel Minder. In early August 2000,
Settlement Officer Minder prepared an Appeals transmittal
memorandum and case memorandum that stated in part:
Stephen and Patricia Lindsey signed the Form 4549
agreeing to the examination deficiencies for periods
ended 12/31/91, 12/31/92 and 12/31/93. The period
ended 12/31/89 does not indicate that the taxpayers
agreed to this examination deficiency. Review of IDRS
for the period ended 12/31/90 show that the taxpayers
signed form 870 with Examination on March 7, 1997
agreeing to this deficiency.[2] * * *
The taxpayers are also claiming that their tax status
is that of “non resident alien”. They claim that they
have no filing requirements or taxable income for the
above periods. * * *
The record does not include a copy of the Form 870 that
petitioners purportedly executed on March 7, 1997, with respect
to their tax liability for 1990.
On August 9, 2000, the Appeals Office issued to petitioners
a joint Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330 stating that respondent would
2 Execution of Form 870, Waiver of Restrictions on
Assessment and Collection of Deficiency in Tax and Acceptance of
Overassessment, by a taxpayer signifies the taxpayer’s agreement
to adjustments proposed by the Commissioner and the taxpayer’s
consent to the immediate assessment of the resulting tax
liability.
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Last modified: May 25, 2011