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and (4) petitioner’s account with respect to his taxable year
1985 with petitioner’s payment of $122.47 set forth above that
was made by levy from petitioner’s wages for his pay period that
ended August 20, 1991.
Also included within the payments that petitioner made to
the IRS during the period March 20, 1996, through March 29, 1998,
were 15 $1,000 payments that petitioner believed respondent
should have credited against his unpaid liability for each of his
taxable years 1987 and 1990. However, as reflected in Form 4340
with respect to each of petitioner’s taxable years 1984 and 1985
and in respondent’s statement of petitioner’s account with
respect to his taxable year 1986, respondent ultimately credited
petitioner’s 15 $1,000 payments as follows:
4(...continued)
dent collected by levy from petitioner’s wages for his pay period
that ended Aug. 8, 1991, and that respondent should have credited
that $652.14 as of Aug. 29, 1991, against petitioner’s unpaid
liability for his taxable year 1987.
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Last modified: May 25, 2011