- 2 - Background The petition in this case was timely filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 with respect to the taxable years 1992 through 1997. At the time the petition was filed herein, petitioner resided in Newton, New Jersey. While the tax returns are not part of the record in this case, our recitation of the background of the case is based in part upon IRS transcripts of account. The facts do not appear to be in dispute. Petitioner’s 1990 and 1991 Federal income tax returns were filed September 20, 1993. The returns each reflected a balance due after withholding; the taxes shown on the returns, plus interest and estimated tax penalty, were assessed. The balances due for 1990 and 1991 were ultimately paid in full by January 1999, after periodic payments and overpayment offsets from years after 1991. Petitioner’s 1992 through 1996 returns were filed as follows: Year Date of Filing of Return 1992 Oct. 10, 1994 1993 Nov. 28, 1994 1994 Apr. 27, 1998 1995 July 27, 1998 1996 July 27, 1998Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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