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voluntarily filed tax returns Form 1040 and Form 1040X.
The balance included accrued interest.
* * * * * * *
You raised the issue that no notice of deficiency had
been issued. However, the outstanding balance owed as
shown in the L-1058 dated 03/09/2000 was based on your
voluntarily filed original and amended tax returns.
You raised the issue that the amount due had not been
determined. However, the outstanding balance owed as
shown in the L-1058 dated 03/09/2000 was based on your
voluntarily filed original and amended tax returns.
The Service has already considered and issued a
separate determination letter on the Innocent Spouse
issue.
Attachment 3193, attached to the notice of determination for
1991, provided:
Issue Relating to the Unpaid Liabilities:
You raised the issue “whether the statute of
limitations under IRC 6501(a) had expired prior to the
assessment”.
While the three year statute had expired, two of the amended
returns you had filed for 1991 had not yet been processed by
the Service.
The Service determined that those amended returns could be
processed since tax may be assessed at any time under IRC
sec. 6501(c).
You raised the issue that “no notice of deficiency had been
issued”.
The unpaid liability shown on Notice of Intent to Levy (L-
1058) dated 03/09/2000 was from your voluntarily filed tax
returns, Form 1040 or Form 1040X.
The Notice of Intent to Levy dated 03/09/2000 did not
include amounts from the proposed audit adjustments for 1991
- since that assessment had not been made. You had
exercised your appeal rights and the proposed audit
adjustments were considered separately by the Appeals
office. A separate Statutory Notice of Deficiency was
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