- 4 - Petitioners ultimately settled the deficiency proceeding by agreeing to a deficiency in tax of $13,914 plus an addition to tax under section 6651(a)(1) of $3,478.50. A decision was entered on October 20, 1997, reflecting the foregoing agreement. The deficiency and addition to tax, plus interest of $10,457.90, were assessed on December 29, 1997 (examination assessment). On August 29, 2000, respondent filed a notice of Federal tax lien with the Clerk of Superior Court in Fulton County, Georgia. The notice of Federal tax lien was issued with respect to petitioners’ income tax liabilities for the years 1985, 1991, 1997, and 1998. With respect to 1991, the Notice of Federal Tax Lien indicated an unpaid balance of $22,227.91. On September 1, 2000, respondent mailed to petitioners a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320. On October 5, 2000, petitioners filed with respondent a Form 12153, Request for a Collection Due Process Hearing. On the Form 12153, petitioners alleged as grounds for relief: (1) “IRS assessed taxes after the date a petition for discharge filed”; (2) “IRS mailed Notice of Deficiency to wrong address”; (3) “The statute of limitation for collection has ended”; and (4) “Agreement was reached in Tax Court”. Petitioners did not raise any spousal defenses or offer collection alternatives. A face- to-face meeting was scheduled between petitioners and a settlement officer of respondent for November 19, 2001.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011