- 3 -
her filing status and that of Mr. Beharrysingh from “married
filing separately” to “married filing jointly” for the year 1995,
and showing tax due of $4,483. The Form 1040X bears an Internal
Revenue Service, Fresno, California, date stamp of June 7, 1997.
Petitioner also offered a Form 8009, We Need More
Information to Process Your Amended Return, issued by respondent.
Two boxes were checked on that Form 8009: Box 1, which requested
that the amended return be signed by both spouses; and Box 28,
which discussed the full payment of tax requirement for a
subsequently filed joint return, which in petitioner’s case
called for a payment of $4,483.
In October 2000, respondent issued two Forms 668(Y)(c),
Notice of Federal Tax Lien, to petitioner. One was for taxable
years 1991 and 1995; the other was for taxable year 1993.
On November 13, 2000, petitioner submitted a request for a
hearing, which was held on June 4, 2001.
Petitioner raises only two issues as a result of her
hearing. Petitioner contends that she should be entitled to
amend her 1995 individual income tax return and that her section
401(k) plan was improperly considered as a means of satisfying
her outstanding tax liabilities.
We first address the amended return question. Section
6013(b) allows a joint return to be filed after separate returns
have been filed, if for the taxable year for which separate
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011