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Moreover, even if we were to consider petitioners’ claims of
overpayments for the years 1985 through 1990, we have no basis
upon which to conclude that there were actual overpayments of
FICA taxes for those years.5 The only evidence that petitioners
presented in support of their claimed overpayments was numerous
letters that petitioners sent to respondent asking him to
recalculate their FICA taxes. Those letters do not establish
petitioners’ claimed overpayments.
Petitioners do not raise any collection alternatives or
other relevant issues relating to their unpaid taxes or the
proposed levies. In the petition, Mrs. Maloney requested relief
from joint and several liability. However, she no longer wishes
to pursue her request for relief.6 We hold that the Appeals
officer’s determinations to proceed with collection by levies
were not an abuse of discretion.
Decision will be
entered for respondent.
5We note that petitioners’ 1986 taxable year was at issue in
the prior Tax Court proceeding discussed above. The parties
stipulated a decrease in FICA tax withheld for Mr. Maloney, an
increase in Federal income tax withheld for Mrs. Maloney’s
employee portion of the FICA tax withheld, and an increase to
Federal income tax withheld for Mr. Maloney for 1986. The Tax
Court decision document incorporating respondent’s computation
states: “That there is no deficiency in income tax due from, nor
overpayment due to, the petitioners for the taxable year 1986”.
6A copy of a written withdrawal of Mrs. Maloney’s request
dated Dec. 11, 2002, was stipulated.
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