- 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 fromPage: Previous 1 2 3 4 5 6 7 8 Next
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