- 4 - B. Post-assessment Payments Made by Petitioner In 2000 and 2001, petitioner made a total of 4 payments in the aggregate amount of $4,953.42 toward his unpaid liability for 1997. In 2001, petitioner made a single payment in the amount of $103 toward his unpaid liability for 1998. As of April 20, 2001, the unpaid balance of petitioner’s assessed liability was as follows: Unpaid Balance Year of Assessment 1997 $9,833.66 1998 15,768.19 25,601.85 C. Notice of Federal Tax Lien On April 26, 2001, respondent filed a notice of Federal tax lien with the County Clerk of Fort Bend County in Richmond, Texas, in respect of petitioner’s outstanding tax liabilities for 1997 and 1998. Thereafter, on May 1, 2001, respondent sent petitioner a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, which petitioner received no later than May 4, 2001. D. Petitioner’s Request for a Hearing On May 4, 2001, petitioner filed with respondent Form 12153, Request for a Collection Due Process Hearing, in respect of his tax liabilities for 1997 and 1998. In his request for a hearing, petitioner stated that he did not agree with the filed notice ofPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011