- 3 -
well as interest as provided by law accrued after September 7,
1998, as petitioner’s unpaid liability for 1995.)
On February 9, September 7, October 12, and December 28,
1998, and April 12, 1999, respondent issued to petitioner sepa-
rate notices of balance due with respect to petitioner’s unpaid
liability for 1995.
On or about April 15, 2000, petitioner filed a tax return
for his taxable year 1999 (1999 return). In his 1999 return,
petitioner reported total income of $9,269 and total tax of
$3,872. When petitioner filed his 1999 return, he did not pay
the amount of tax that he owed for that year.
On May 22, 2000, respondent assessed petitioner’s tax, as
well as any penalties and interest as provided by law, for his
taxable year 1999. (We shall refer to those assessed amounts, as
well as interest as provided by law accrued after May 22, 2000,
as petitioner’s unpaid liability for 1999.)
On May 22, 2000, respondent issued to petitioner a notice of
balance due with respect to petitioner’s unpaid liability for
1999. On June 26, 2000, respondent issued a second notice of
balance due with respect to such unpaid liability.
On August 31, 2000, respondent issued to petitioner a final
notice of intent to levy and notice of your right to a hearing
(notice of intent to levy) with respect to his taxable years 1995
and 1999. That notice showed in pertinent part:
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011