Meda Smith - Page 4




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          to the 1988 liability.  In neither instance did the notification            
          state the outstanding balance of the 1988 liability.5                       
               On her 1994 return, petitioner reported taxable wages of               
          $50,560.  On the basis of this information, on May 29, 1995,                
          respondent determined that the 1988 liability should no longer be           
          classified as uncollectible.  On August 7, 1995, respondent                 
          assigned petitioner’s case to revenue officer Garrie Ollie                  
          (Ollie) for collection action.                                              
               On April 5, 1996, Ollie issued to petitioner’s employer in             
          Salinas, California, a notice of levy on petitioner’s wages with            
          respect to the 1988 liability.  The notice shows an unpaid                  
          balance on the 1988 liability of $16,292, plus statutory                    
          additions (late-payment penalties and interest) of $19,391, for a           
          total amount due of $35,683.  Petitioner then contacted Ollie and           
          entered into an installment agreement to pay the 1988 liability.            
          In June 1996, petitioner began making monthly payments.  On                 
          January 22, 1997, petitioner made a lump-sum payment of $12,939             
          in satisfaction of the remaining balance on the 1988 liability.             





               5 The text within each notification describes the 1988                 
          liability as being “under” Frank’s Social Security number.  Each            
          notification, however, shows petitioner’s taxpayer identification           
          number (i.e., her Social Security number) at the top and bears              
          the caption “OVERPAID TAX APPLIED TO OTHER FEDERAL TAXES OWED ON            
          SECONDARY SOCIAL SECURITY NUMBER” (i.e., on petitioner’s Social             
          Security number).                                                           





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