- 2 -
The issue for decision is whether respondent may proceed with
collection of tax liabilities for the year 1999.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Louisville, Kentucky, on the date the petition was filed in this
case.
Petitioner husband (petitioner) currently is employed as a
teacher at Indiana University Southeast and the Kentucky
Community College Technical Educational System, and he teaches
military classes at Fort Knox. Petitioner previously had been
employed at the Sears credit card center in Louisville in
addition to his teaching positions, but he no longer is employed
by Sears. Petitioner wife is not employed. Both petitioners
receive Social Security benefits.
Petitioners filed Federal income tax returns in each of the
years 1989 through 2001. In each year the return reflected an
amount due after subtracting withheld amounts from the total tax
liability. Petitioners did not remit payment for the outstanding
liability in any of the years. In taxable year 2001, the last
year for which return information is available, petitioners
reported $44,591 in wage income and $13,269 in Social Security
benefits, an adjusted gross income of $56,175, and a tax
liability of $5,021. Only $1,896 had been withheld from
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011