Gunter R. and Jay R. Wall - Page 4

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          petitioner’s income for Federal taxes.  Petitioners have declined           
          to adjust the amounts being withheld from their income or make              
          quarterly estimated tax payments.  While the record is unclear as           
          to the exact amount that petitioners now owe in taxes, additions            
          to tax, and interest for all of the years from 1989 through 2001,           
          the parties agree that the total amount is in excess of $50,000.            
               In response to initial collection attempts, petitioners                
          submitted to respondent a statement of income and expenses.  This           
          statement included a proposed installment agreement2 which called           
          for a $50 monthly payment to satisfy petitioners’ total                     
          outstanding tax liability.3  On July 15, 2001, respondent mailed            
          to petitioners, via certified mail, a Final Notice--Notice of               
          Intent to Levy and Notice of Your Right to a Hearing, with                  
          respect to petitioners’ 1999 tax liability.  The notice reflected           
          an outstanding liability of $3,750.19 for that year.  In response           
          to this notice, petitioners filed a Request for a Collection Due            
          Process Hearing.  In this request, petitioners stated that they             
          disagreed with the levy notice because:                                     


          2While petitioners submitted a proposal for an installment                  
          agreement, they declined to submit an offer-in-compromise in an             
          effort to settle their total tax liability.  Petitioners declined           
          to do so in a letter which stated that petitioner “looked at the            
          offer in compromise [forms] and can see no reasonable offer to              
          pay off $49,100, plus the $3,293 we owe for 2001.”                          
          3Nothing in the record suggests that petitioners have                       
          offered a collection alternative with respect to 1999 apart from            
          the proposed installment agreement for their total tax liability.           





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