- 4 -
signatures. On February 2, 1998, petitioner gave Fast a copy of
what appeared to be her 1996 return, dated August 11, 1997. It
did not have an original signature.
On February 17, 1998, petitioner submitted a Form 656, Offer
in Compromise, to Fast. In it, petitioner offered to pay $1,500
of the taxes she owed for 1988-89. In a letter dated March 16,
1998, Fast told petitioner that she had received a copy of
petitioner’s 1991 return that did not have an original signature.
Fast also told petitioner that respondent would not consider the
offer in compromise because respondent had no record that
petitioner had filed original tax returns for 1991-95. Fast also
told petitioner that respondent would begin to collect tax from
her on March 20, 1998, and that petitioner must file returns for
1991-95 before respondent would process her offer in compromise.
In April 1998, petitioner gave Fast what appeared to be
copies of her tax returns for 1992, dated August 5, 1993, and for
1993, dated August 1, 1994. Those copies did not bear original
signatures.
Petitioner had not filed original returns for 1988-2000 as
of the time of trial, and had given Fast copies of what appeared
to be petitioner’s returns for only 4 of those 11 years.
D. Notice of Intent To Levy and Section 6330 Hearing
On October 25, 1999, respondent issued to petitioner a
Notice of Intent To Levy and Notice of Your Right to a Hearing
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011