- 8 -
were made, respondent issued to petitioners notices of balance
due informing petitioners that they owed taxes for the years in
question and requesting that they pay such amounts. Petitioners
failed to pay the amounts owing.
C. Respondent’s Collection Notices and Petitioners’
Response
On August 14, 2000, respondent mailed to petitioner a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing in respect of his outstanding tax liabilities for 1993
and 1994. Also on August 14, 2000, respondent mailed to
petitioners a Final Notice--Notice of Intent to Levy and Notice
of Your Right to a Hearing in respect of petitioners’ joint tax
liabilities for 1995, 1996, and 1997.
On August 22, 2000, respondent mailed to petitioner a Notice
of Federal Tax Lien Filing and Notice of Your Right to a Hearing
Under IRC 6320 in respect of his tax liabilities for 1993 and
1994. Also on August 22, 2000, respondent mailed to petitioners
a Notice of Federal Tax Lien Filing and Notice of Your Right to a
Hearing Under IRC 6320 in respect of petitioners’ joint tax
liabilities for 1995, 1996, and 1997. These two notices were
sent to petitioners in respect of notices of Federal tax lien
that respondent filed on August 17, 2000, with the County
Recorder for Washoe County, Nevada.
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