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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.
Discussion
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.
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Last modified: May 25, 2011