Theodore W. Banis, Jr. - Page 1

                                 T.C. Memo. 2004-237                                  

                               UNITED STATES TAX COURT                                

                        THEODORE W. BANIS, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13155-02L.             Filed October 14, 2004.              

                    P timely petitioned this Court to review R’s                      
               determination to proceed with collection of assessments                
               against P for 1993-96.  After concessions by both                      
               parties, only 1996 remains in issue.  P alleges that                   
               his liability for 1996 was paid by the trustee in his                  
               bankruptcy proceeding and that respondent specifically                 
               acknowledges the satisfaction of his 1996 liability in                 
               a “closing letter”.  R alleges (1) the trustee’s                       
               payments to R were applied, in their entirety, to 1990-                
               94, (2) the “closing letter” concerns a proposed                       
               additional amount of tax and related adjustments, which                
               were dropped on the basis of information provided by P,                
               and (3) the assessments relating to P’s self-determined                
               tax liability for 1996 remain unpaid.                                  
                    Held:  On the basis of the evidence, the                          
               determination by R’s Appeals officer to proceed with                   
               collection of the assessments against P for 1996 is                    

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