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Respondent issued petitioner a Notice Of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
for unpaid Federal income taxes and related liabilities in the
following amounts:
Year Liability2
1991 $4,599.06
1993 5,885.73
Petitioner seeks to have a tax lien removed. The issue is
whether petitioner’s claim for credit or refund is limited by the
“look-back” period prescribed in section 6511(b)(2)(A).
Petitioner resided in Oakland, New Jersey, at the time the
petition was filed.
Background
The facts are not in dispute, and the issue is primarily one
of law.3 On April 15, 1993, petitioner filed Form 4868,
Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, and remitted a payment of $7,000 by
check. On the memo line of the check, petitioner noted his
Social Security number and “1040 92". Respondent granted an
extension to file until August 15, 1993, and subsequently further
extended the filing date to October 15, 1993. Petitioner did not
2 Amounts computed through July 22, 2002.
3 Sec. 7491, concerning burden of proof, has no bearing on
this case.
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