Theodore A. Pride - Page 4

                                        - 4 -                                         
               At his hearing before the Appeals officer, petitioner was              
          presented with literal transcripts of his tax accounts for the              
          years in issue.  Petitioner argued that he had paid the                     
          liability, but the Appeals officer concluded that there was no              
          record of any payments that were not reflected on the account.              
               In support of his argument, petitioner presented lists of              
          checks issued by Blue Shield that purportedly represent payments            
          applied to his tax liabilities for 1978, 1979, 1986, 1987, and              
          1991.  Because the checks totaled more than the amount that he              
          believes was owing for 1979, petitioner argues that the excess              
          should have been applied to his account for the years in issue.             
          There is no evidence authenticating the lists of checks.                    
               Petitioner represents that the same lists of checks were               
          presented in the District Court litigation.  The District Court             
          concluded that no excess of payments on petitioner’s                        
          corporation’s liabilities remained for application to                       
          petitioner’s personal income tax liabilities, with the exception            
          of $331.50.  Whether that amount was applied to the years in                
          issue or to the earlier years is not clear from the record.  In             
          any event, the records presented by petitioner do not show any              
          balances that should have been and were not applied to the years            
          in issue.                                                                   

Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011