- 5 - jurisdiction. He wanted the overpayments transferred to this year. The taxpayers were sent Publication 3598, The Audit Reconsideration Process, to help them pursue these adjustments. Respondent determined that no collection alternatives were offered and that the levy should proceed for 1984. Also, on April 4, 2002, respondent issued a notice of determination to Mr. Maloney with respect to his unpaid tax for 1995. Respondent determined that Mr. Maloney’s FICA claims were for years other than 1995, that Mr. Maloney could pursue those claims through the audit reconsideration process, that no collection alternatives had been offered, and that the levy should proceed. Petitioners did not file, within the applicable statutory period, a claim for refund or credit for FICA taxes that they claim to have overpaid between 1984 and 1989. Petitioners did submit to respondent several letters requesting respondent to recalculate their FICA withholdings for years other than 1984 and 1995 and to apply what petitioners alleged to be excess FICA withholdings to their outstanding balances for 1984 and 1995.2 2In a letter to respondent dated Jan. 4, 2000, Mr. Maloney stated his belief that he did not owe any tax, listed approximate amounts of FICA taxes that he claimed he had overpaid, and asked respondent to apply the claimed overpayments to any outstanding liabilities. This letter did not identify any particular tax year. In a letter dated Dec. 18, 2000, Mr. Maloney advised respondent of his position that he did not owe any tax for 1984. This letter is the same letter which is attached to the Forms 12153, Request for a Collection Due Process Hearing, for 1984 and 1995. In a letter dated Feb. 25, 2002, addressed to respondent, Mr. Maloney asked respondent to calculate excess FICA (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011