Mark Fowler and Joylyn Souter-Fowler - Page 5

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          that same date, respondent assessed the 1995 income tax                     
          liability, a late-filing penalty in the amount of $100, a failure           
          to pay tax penalty in the amount of $38.19, and accrued interest            
          in the amount of $73.03, for a total assessment of $613.25.  On             
          November 17, 1997, respondent assessed the 1996 income tax                  
          liability, a late-filing penalty in the amount of $333.15, a                
          failure to pay tax penalty in the amount of $59.23, and accrued             
          interest in the amount of $99.21, for a total assessment of                 
          $1,972.25.                                                                  
          Events Leading to the Issuance of the Notice of Determination               
               On December 21, 1999, respondent mailed two separate Notices           
          of Intent to Levy and Notice of Your Right to a Hearing to                  
          petitioners.  The notices reflected petitioners’ unpaid Federal             
          income tax liabilities for 1990 through 1992 and 1994 through               
          1996.  On January 26, 2000, petitioners informed respondent of              
          their desire to submit an offer in compromise to resolve all of             
          their individual and joint liabilities.  In response, respondent            
          mailed petitioners a package of materials for the submission of             
          offers in compromise for their outstanding individual and joint             
          liabilities.                                                                
               On April 19, 2000, respondent received petitioners’ offer to           
          compromise the 1994 through 1996 joint liabilities for $1,150.              
          On that same date respondent received petitioner’s offer to                 
          compromise the 1990 through 1992 liabilities for $360.  Both                






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