- 3 - On February 18, 1997, respondent sent petitioner a notice of deficiency determining an income tax deficiency plus additions to tax under sections 6651 and 6654 for 1994 and 1995. Petitioner returned the notice to respondent with the words “Acceptance Refused For Cause Without Dishonor” handwritten thereon and did not petition this Court with respect to the notice. Respondent assessed the unpaid tax, additions to tax, and interest for 1995 on July 14, 1997, and sent petitioner a Statutory Notice of Balance Due on the same date. On August 27, 1999, respondent sent petitioner a notice of deficiency, determining income tax deficiencies and additions to tax under sections 6651(a)(1) and (2), and 6654 for 1996 and 1997. Petitioner returned the notice to respondent with the words “Acceptance Refused for Cause Without Dishonor” handwritten thereon and did not petition this Court with respect to the notice. Respondent assessed the unpaid tax, additions to tax, and interest for 1996 and 1997 on February 7, 2000, and sent petitioner a Statutory Notice of Balance Due on the same date. On November 20, 2000, respondent sent petitioner a Letter 1058, Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, with respect to petitioner’s tax liabilities for 1995, 1996, and 1997. On December 18, 2000, petitioner submitted to respondent a Form 12153, Request for a Collection Due Process Hearing, covering the years in the Letter 1058. OnPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011