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timely file his 1992 return, and respondent credited the $7,000
payment to an “excess collections” account.
On May 13, 1998, petitioner filed his 1991, 1992, and 1993
returns. Respondent applied $2,658 of the $7,000 payment to
petitioner’s 1992 tax liability, and the remaining amount
remained in the “excess collections” account. On November 19,
1998, petitioner remitted an additional payment of $897.17.
Respondent applied that payment to petitioner’s 1991 tax
liability because his 1992 liability was paid in full.
On November 30, 1998, respondent issued petitioner, inter
alia, two letters entitled “Statement of Account”, requesting
additional payments for 1991 and 1993. In a letter to respondent
dated December 13, 1998, petitioner requested that the $7,897.17
that had been remitted to respondent be credited to his 1991 and
1993 liabilities. Respondent refused to comply with this
direction, and, with the exception of applying $3,555.17 of the
payments to the 1991 and 1992 liabilities discussed above, none
of the balance was credited to petitioner’s outstanding tax
liabilities.
On October 12, 2000, respondent issued petitioner a Notice
of Federal Tax Lien Filing and Your Right to a Hearing Under IRC
6320. Petitioner timely filed a Request for a Collection Due
Process Hearing. On August 22, 2002, the Appeals officer to whom
the matter was assigned issued petitioner the Notice of
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