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(a) debts dischargeable under 11 U.S.C. � 523(a);
(b) debts alleged to be excepted from discharge
under 11 U.S.C. � 523(a)(2),(4),(6) or (15)
unless determined by this court to be
nondischargeable;
(c) debts determined by this court to be
discharged.
On April 15, 1999, petitioners jointly filed Form 1040 for
their taxable year 1998 (1998 return). In their 1998 return,
petitioners (1) reported a total tax of $3,390.24, (2) reduced
that amount by (a) $399.96, which represented tax previously
withheld, and (b) $1,741, which represented petitioners’ 1997
overpayment,6 and (3) reported that they owed $1,249.28 in tax
for their taxable year 1998. When petitioners filed Form 1040
for their taxable year 1998, they did not pay the amount of tax
that they owed for that year.
On June 21, 1999, respondent assessed petitioners’ tax, as
well as any penalties and interest as provided by law, for their
taxable year 1998.
On January 26, 2001, respondent filed a notice of Federal
tax lien in New York County, New York, with respect to petition-
ers’ taxable years 1994, 1995, and 1998. That notice showed in
pertinent part:
6Respondent did not apply petitioners’ 1997 overpayment as a
credit against the total tax reported in petitioners’ 1998
return. That is because, as we found above, respondent had
previously applied that overpayment as a credit against
petitioners’ unpaid 1990 liability.
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