Jose A. Perez - Page 3




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          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.                                                  





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