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assessed. These amounts were refunded to petitioner in the
following amounts:
Date Amount
1/23/04 1$23,626.88
1/29/04 2,041.31
1Respondent calculated this amount as follows:
Description Amount
Petitioner’s payment with 1998 return $40,286.59
Less: 1998 tax assessed on return (7,450.00)
Less: 1998 late payment penalty (223.50)
Less: 1998 interest (304.86)
Less: Amount applied to 1995 outstanding
liability (7,937.81)
Less: Amount applied to 1994 outstanding
liability (4,639.77)
Subtotal 19,730.65
Additional payment by petitioner 11/9/01 667.40
1999 overpayment credit 368.64
Subtotal 20,766.69
Less: Amount applied to 2000 outstanding
liability (753.10)
Less: Amount applied to 2001 outstanding
liability (829.56)
Total 19,184.03
In his initial processing of petitioner’s refund check of Jan.
23, 2004, respondent failed to consider the interest of $1,524.72
paid to petitioner when the levy proceeds were refunded on Dec.
4, 2003. Thus, respondent made an additional deduction of
$1,524.72 from the principal amount of $19,184.03 to be paid, so
that the final amount of the check issued to petitioner on Jan.
23, 2004 was $23,626.88, $17,659.31 of principal and $5,967.57 of
accrued interest.
As a result of respondent’s determinations and actions,
respondent moved to dismiss this section 6330 case as being moot.
Petitioner then filed her “Motion For Sanctions, Contempt and For
Other Relief”. On April 1, 2004, petitioner filed a
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Last modified: May 25, 2011