Michael Sponberg - Page 15




                                       - 15 -                                         
               taxpayers’ original audits for 1984 and 1985 and the                   
               penalties and interest assessed.[1]  The taxpayer has                  
               fully paid those tax years and copies of the lien                      
               releases were provided to the taxpayer.  Those tax                     
               years do not fall under the Due Process Procedures.                    
               Any claims for abatement of penalties and interest                     
               should be made under the appropriate method of filing.                 
                    The lien notices for 1987, 1988, and 1990 were                    
               filed on 8/18/94 and are not subject to appeal under                   
               IRC Section 6320.                                                      
                    The taxpayer has not raised any possible collec-                  
               tion alternative.                                                      
               Balancing Efficient Collection and Intrusiveness                       
                    The revenue officer issued L 1058 after identify-                 
               ing levy sources.  Repeated requests were made for                     
               financial statements and they were not provided nor has                
               the taxpayer raised any possible collection alternative                
               for these years.  It is his contention that prior years                
               are overpaid, yet no evidence has been provided to                     
               verify that any possible overpayments not previously                   
               addressed would full pay these tax years.  Therefore,                  
               since the taxpayer has not provided any financial                      
               statements to determine if there may be a less intru-                  
               sive method of collection, the District should proceed                 
               with levy enforcement.                                                 
                    1The record does not contain a copy of the attach-                
               ment to petitioner’s Form 12153.                                       
                                       OPINION                                        
               Petitioner contends that respondent has not accounted for              
          all of the payments that he made to the IRS with respect to his             
          taxable years 1984, 1985, 1986, 1987, and/or 1990.6  According to           
          petitioner, if respondent had properly accounted for all such               


               6Although given the opportunity to do so, petitioner did not           
          file any briefs in this case.  Our understanding of petitioner’s            
          position is based upon his opening statement and his testimony at           
          the trial in this case.                                                     




Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011