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on the fact that payments were made to the Internal Revenue
Service that have not been credited.”
On November 16, 2001, respondent’s Appeals officer contacted
petitioner by telephone to conduct a section 6330 hearing. In a
letter dated December 14, 2001, from the Appeals officer to
petitioner, the Appeals officer provided petitioner with a
transcript of account for the years in issue. The Appeals
officer’s letter stated:
This is in response to our phone conversation on
November 16, 2001.
* * * * * * *
When we last spoke the plan was for me to provide you
with these transcripts. You were to then study them
and advise me if there were any missing credits or, if
any taxes have not yet been abated according to the
Bankruptcy Court discharge order.
In a letter dated January 14, 2002, petitioner replied to
the Appeals officer’s letter and stated:
A review of the transcripts reveals several discrepancies:
1. The amounts that have been paid that have not been
credited to our clients account. It appears that the
amounts paid have been credited on the statement, but the
amounts have not been applied to reduce the tax obligations
of the Debtor;
2. Failure to credit penalties discharged in bankruptcy.
The Debtor filed for Chapter 11 Bankruptcy in 1991. His
case was subsequently converted to a Chapter 7 in 1996. The
Debtor did receive a discharge in Chapter 7 of all his
unsecured obligations. It is our contention that all the
penalties that have been assessed by the Internal Revenue
Service through 1996 should have been abated by the Internal
Revenue Service, since they were a general unsecured
obligation. The transcripts that you have provided do not
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Last modified: May 25, 2011