Daniel and Sally A. Holguin - Page 5

                                        - 5 -                                         
          in, and an addition to tax under section 6651(a)(1) on, Mr.                 
          Holguin’s tax for that year in the respective amounts of $3,017             
          and $508.  In the notice with respect to Mr. Holguin’s taxable              
          year 1995, respondent determined a deficiency in, and additions             
          to tax under sections 6651(a)(1) and 6654 on, Mr. Holguin’s tax             
          for that year in the respective amounts of $3,170, $530, and                
          $109.  In the notice with respect to Mr. Holguin’s taxable year             
          1996, respondent determined a deficiency in, and additions to tax           
          under sections 6651(a)(1) and 6654 on, Mr. Holguin’s tax for that           
          year in the respective amounts of $3,238, $810, and $172.                   
               Mr. Holguin did not file a petition in the Court with                  
          respect to the notices relating to his taxable years 1994, 1995,            
          and 1996.                                                                   
               On August 17, 1998, respondent assessed Mr. Holguin’s tax,             
          as well as additions to tax and interest as provided by law, for            
          each of his taxable years 19958 and 1996.9  (We shall refer to              
          any such unpaid assessed amounts, as well as interest as provided           
          by law accrued after August 17, 1998, as Mr. Holguin’s unpaid               


               8On Sept. 1 and 16, 1998, July 20, 2000, and Oct. 26 and 31,           
          2000, respondent applied payments totaling $2,462.01 to Mr.                 
          Holguin’s account with respect to his taxable year 1995.  On                
          Sept. 1 and 16, 1998, respondent reduced the payments respondent            
          had applied to Mr. Holguin’s account with respect to his taxable            
          year 1995 by a total of $551.98.                                            
               9On Oct. 31, Nov. 15, and Dec. 5, 2000, and Jan. 24, Feb.              
          22, Mar. 8, Apr. 23, and May 10, 2001, respondent applied pay-              
          ments totaling $1,803.78 to Mr. Holguin’s account with respect to           
          his taxable year 1996.                                                      





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011