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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).
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Last modified: May 25, 2011