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petitioner’s accounts with respect to his taxable years 1984,
1985, 1986, and/or 1990. Included within those payments were the
following payments that respondent collected by levy from peti-
tioner’s wages from his employer KG7 K-Surf Radio for the pay
periods indicated:3
2(...continued)
taxable years, we use the word “ultimately” to refer to the
corrected accounts as reflected in respective Forms 4340 with
respect to petitioner’s taxable years 1984, 1985, and 1987 and
respondent’s statement of petitioner’s account with respect to
his taxable year 1986.
3In addition to respondent’s levy notice which respondent
served on KG7 K-Surf Radio, respondent: (1) Recorded a notice of
Federal tax lien (tax lien) in Orange County, California, in the
amount of $17,292.82 with respect to petitioner’s unpaid liabili-
ties of $7,292.32 and $10,000.50 for his taxable years 1984 and
1985, respectively; (2) sent petitioner a notice of levy, which
respondent served on Ocean Broadcasting Inc., in the amount of
$12,618.19 with respect to petitioner’s unpaid liabilities of
$7,379.82, $4,356.86, and $881.51 for his taxable years 1984,
1985, and 1986, respectively; (3) released respondent’s tax lien
with respect to petitioner’s taxable years 1984 and 1985; and
(4) recorded a notice of tax lien with respect to each of peti-
tioner’s taxable years 1987, 1988, and 1990.
With respect to the notice of levy that respondent sent
petitioner and served on Ocean Broadcasting Inc., the parties
stipulated: “Attached as Exhibit 11-P is a copy of respondent’s
notice of levy dated January 14, 1992, which was served on Ocean
Broadcasting, Inc. in an attempt to collect respondent’s personal
income tax liability for 1984, 1985 and 1986.” That stipulation
is clearly contrary to the facts disclosed by the record to the
extent that it states that respondent’s notice of levy was served
in an attempt to collect respondent’s, rather than petitioner’s,
unpaid liability for each of certain taxable years, and we shall
disregard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C.
181, 195 (1989). The record establishes, and we have found, that
respondent’s notice of levy was served in an attempt to collect
petitioner’s unpaid liabilities for his taxable years 1984, 1985,
and 1986.
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