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Respondent issued a Letter 3193-c, Notice of Determination
Concerning Collection Action(s) Under Sections 6320 And/Or 6330,
in which respondent determined that the two Notices of Federal
Tax Lien filed against petitioner would not be released or
withdrawn. This Court must decide: (1) Whether petitioner is
entitled to amend her 1995 tax return, and (2) whether respondent
improperly considered petitioner’s section 401(k) plan as a means
of satisfying her tax liabilities.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Alameda, California, at the time
she filed her petition.
During taxable year 1995, petitioner, a legal secretary, was
married to Joseph F. Beharrysingh (Mr. Beharrysingh). With the
concurrence of petitioner and for family reasons, Mr.
Beharrysingh filed an individual income tax return, with the
filing status of married filing separate, for taxable year 1995.
Sometime thereafter, petitioner and Mr. Beharrysingh divorced.
On February 3, 1997, petitioner filed an individual income
tax return for 1995, dated “4/15/96", with the filing status of
married filing separate, and reported a total tax of $14,476,
less Federal withholding of $6,687.68, for an amount owed of
$7,788.36.
Petitioner offered into evidence an unsigned and undated
Form 1040X, Amended U.S. Individual Income Tax Return, changing
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