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On April 26, 1999, Revenue Officer Whalen issued a Form 668-D,
Release of Levy/Release of Property from Levy, releasing
petitioner’s wages from levy.
D. Summary of Assessments and Credits
Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters, Form 4340, dated June 7, 2001, lists the
following with respect to petitioner’s 1989 taxable year:3
Adjusted gross income - $38,849
Taxable income - $22,013
Assessment Payment, Assessment
Explanation Other Debits Credit Date (23C,
Date Of Transaction (Reversal) (Reversal)RAC 006)
4/15/1990 Return filed & tax
assessed $6,722.00 5/28/1990
07221-119-30596-0
199020
4/15/1990 Withholding credit &
excess FICA $1,943.00
Failure to pay tax
penalty 199020 47.79 5/28/1990
Interest assessed
199020 62.32 5/28/1990
4/15/1990 Overpaid credit
applied 100.00
1040 198812
9/24/1990 Interest overpayment
credit 11.02
1040 198812
10/25/1991 Federal tax lien
2/3/1992 Fees & collection costs 5.00
9/30/1992 Subsequent payment 200.00
4/15/1993 Overpaid credit applied 694.30
1040 199212
2/7/1991 Legal/Bankruptcy suit
pending
2/7/1994 Legal/Bankruptcy suit
3 The last entry on the Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, was Feb. 6,
2001. Petitioner maintains that the Form 4340 does not reflect
overpayments of $1,322 and $1,254 from her 1999 and 2000 Federal
income tax returns and a rebate check of $500 in 2001 that were
applied toward the outstanding balance.
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