John J. and Mary Frances Maloney - Page 9

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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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