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OPINION
This case involves determinations under section 6330 to
proceed with proposed levies to collect petitioners’ unpaid tax
for 1984 and Mr. Maloney’s unpaid tax for 1995. A taxpayer is
entitled to notice before levy and notice of the right to a fair
hearing before an impartial officer of the Internal Revenue
Service (IRS) Office of Appeals. Secs. 6330(a) and (b) and
6331(d). If the taxpayer requests a hearing, he may raise in
that hearing any relevant issue relating to the unpaid tax or the
proposed levy, including appropriate spousal defenses, challenges
to the appropriateness of the collection action, and offers of
collection alternatives. Sec. 6330(c)(2).
Petitioners’ only argument is that they overpaid their FICA
taxes in 1984 through 1990, and those overpayments should be
applied to their outstanding tax liabilities for 1984 and 1995.
Respondent argues that petitioners cannot seek redetermination of
their 1984 tax liability, that they did not timely request credit
for any overpaid FICA taxes for 1984 through 1990, and that he
2(...continued)
withholdings for 1985 through 1990 and to apply the excess to his
outstanding liability for 1984. Also, in a letter dated Feb. 25,
2002, addressed to respondent, Mr. Maloney asked respondent to
calculate excess FICA withholdings for 1985 through 1990, and to
apply the excess to his outstanding liability for 1995. On Mar.
16, 2002, petitioners requested audit reconsideration for 1984,
and Mr. Maloney requested audit reconsideration for 1995,
regarding their claimed excess FICA payments.
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