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After Appeals closes the case it will be sent to the
Service Center for the agreed changes to be processed.
The Service center will then send an adjustment notice
to the taxpayer with the exact amount due.
The Form 12257 stated that “The determination of Appeals is: It
has been determined to decrease the tax liability from $6,997 to
$5,247.75. The $1,399 penalty will be abated in full. The
taxpayer will pay the balance due after receipt of the adjustment
from the Service Center.”
On June 13, 2002, Mr. Patel and Ms. Hornstein held a
telephone conversation during which Ms. Hornstein confirmed that
the tax due would be $4,244.75, and on June 14, 2002, Mr. Patel
mailed to Ms. Hornstein a letter enclosing Forms 12257 executed
by petitioner and a check in the amount of $4,244.75.
Mr. Patel’s letter read:
Per our recent discussion, enclosed please find
two executed form 12257 forms and Christine Dormer’s
check made payable to the Department of the Treasury in
the amount of $ 4,244.75. As we discussed, the
$ 4,244.75 figure was arrived at by taking the
decreased tax liability amount of $ 5,247.75 and
subtracting $ 1,003.00 ($ 300.00 President Bush refund
plus $ 703.00 2001 tax year overpayment).
Please mark Ms. Dormer’s record with the Service
to reflect payment and resolution of this matter.
Should you have any further questions, please do not
hesitate to contact me.
Petitioner’s account for 1998 was credited with the
$4,244.75 payment on June 25, 2002, and on June 27, 2002, William
A. Katzmar (Mr. Katzmar), Acting Office of Appeals Team Manager,
countersigned the Form 12257 and thereby accepted the settlement
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Last modified: May 25, 2011