- 5 - Petitioner’s Pay Period Ended Amount Collected by Levy 05/03/91 $706.14 05/20/91 706.14 06/05/91 706.14 06/20/91 706.14 07/05/91 706.14 07/19/91 706.14 08/08/91 706.14 08/20/91 122.47 As reflected in Form 4340 with respect to each of peti- tioner’s taxable years 1984 and 1985, respondent ultimately credited: (1) Petitioner’s accounts with respect to his taxable years 1984 and 1985 with petitioner’s payments totaling $1,277.20 and $1,547.36, respectively, consisting of each of the $706.14 payments set forth above that were made by levy from petitioner’s wages for his pay periods that ended May 3, May 20, June 5, and June 20, 1991; (2) petitioner’s account with respect to his taxable year 1985 with petitioner’s payments totaling $1,412.28, consisting of each of the $706.14 payments set forth above that were made by levy from petitioner’s wages for his pay periods that ended July 5 and July 19, 1991; (3) petitioner’s account with respect to his taxable year 1985 with $54 of petitioner’s payment of $706.14 set forth above that was made by levy from petitioner’s wages for his pay period that ended August 8, 1991;4 4Sometime before the trial in this case, respondent con- ceded, and on brief respondent reaffirms respondent’s concession, that respondent did not credit to petitioner’s account with respect to any taxable year $652.14 of the $706.14 that respon- (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011