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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...)
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