Josef and Marie Lah - Page 6

                                        - 5 -                                         
          write “CIVPEN” on each payment because they disputed the TFRP               
          liabilities, they did include respondent’s payment voucher with             
          each payment.  Respondent applied these payments to the TFRP                
          liabilities.4                                                               
               On August 28, 1998, Mr. Lah attended an IRS problem-solving            
          day in which he argued that his income tax liabilities for the              
          years in issue should be abated because the payments made                   
          pursuant to the installment agreement were intended to pay off              
          these income tax liabilities.  The IRS revenue agent reviewed the           
          payments made by petitioners and ensured that all checks                    
          designated for application to the income tax liabilities for the            
          years in issue were applied, including the August 12, 1996,                 
          payment.                                                                    
               On October 26, 1998, petitioners filed a Form 843, Claim for           
          Refund and Request for Abatement, for a refund of the payments              
          made pursuant to the installment agreement that respondent                  
          applied to the TFRP liabilities.  Respondent disallowed this                
          claim.                                                                      
               On August 24, 2001, respondent sent a Final Notice of Intent           
          to Levy and Notice of Your Right to a Hearing for the years in              
          issue.  The taxes owed with penalties and interest, as set forth            

               4 As a result of the bankruptcy proceeding, the statute of             
          limitations period to collect the TFRP liabilities expired on               
          Oct. 26, 1998, for Mr. Lah, and Dec. 7, 1998, for Mrs. Lah.  See            
          sec. 6503(h) (suspending the running of the period of limitations           
          during the period of bankruptcy).                                           





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

Last modified: May 25, 2011