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tax with respect to his consulting engineer business. The self-
employment tax reported on the return was erroneously computed,
and respondent increased Mr. Maloney’s self-employment tax
liability to $682. Respondent assessed the increased amount.
Petitioners did not pay the entire amount of their assessed
tax liabilities for 1984 and 1995. Respondent mailed to
petitioners a notice of intent to levy, dated August 6, 2001,
advising them of their right to request a hearing with respect to
their unpaid tax for 1984. He also mailed to Mr. Maloney a
notice of intent to levy, dated August 6, 2001, advising him of
his right to request a hearing with respect to his unpaid tax for
1995. Petitioners timely filed a request for a hearing with
respect to the notice of intent to levy for 1984. Mr. Maloney
timely filed a request for a hearing with respect to the notice
of intent to levy for 1995. A document attached to each of those
requests states:
Please be advised that there are no taxes owed for the
tax year 1984. There were overpayments of FICA TAXES
for the years 1984, 1985, 1986, 1987, 1988, 1989. The
reason for the overpayments is John J. Maloney &
Associates is a sole proprietor and as such cannot be
an employee, the same holds true for * * * Mary F.
Maloney.
The overpayments are based on the following: The
amount of FICA Tax on John J. Maloney as a sole
proprietor is less than as an Employer-Employee. The
amount of FICA tax on Mary F. Maloney is zero since all
the income would be taxed through John J. Maloney.
The following are the amounts of overpayment
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