- 3 - the foregoing additional tax liabilities and penalties by signing a Form 4549, Income Tax Examination Changes, for 1984 and 1985 on July 26, 1989; a Form 4549 for 1986 on an unknown date;2 and a CP-2000, Notice of Proposed Changes, for 1987 on March 5, 1990. Respondent assessed the additional tax and penalties for 1984, 1985, and 1986 on September 11, 1989, and for 1987 on June 11, 1990. The foregoing assessments will hereinafter be referred to as the “examination assessments”. Respondent sent petitioner notices of intent to levy on March 18, 1991, and June 19, 1995, with respect to the examination assessments. On May 14, 1997, petitioner signed a Form 900, Tax Collection Waiver, extending the period of limitations on collection activities for, inter alia, 1984, 1985, 1986, and 1987, to December 31, 2000. On March 3, 2000, respondent mailed petitioner a Letter 1058, Final Notice of Intent to Levy and Your Right to a Hearing, covering unpaid taxes for the years 1984 through 1987. On March 7, 2000, petitioner submitted a Form 12153, Request for a Collection Due Process (CDP) Hearing, 2 Respondent was unable to produce at trial a signed Form 4549 covering 1986. However, the Form 4340, Certificate of Assessments, Payments, and Other Specified Matters, for 1986 indicates that the examination assessment for 1986 was made at the same time as those for 1984 and 1985. Based on the timing of this assessment, and on the testimony of one of respondent’s employees with knowledge of respondent’s certified transcripts of taxpayers’ master files, we conclude that petitioner signed a Form 4549 for 1986 at some date prior to respondent’s Sept. 11, 1989, assessment of petitioner’s additional liabilities resulting from examination for 1986.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011