- 3 -
Office hearing, petitioner claimed that his tax liability for
1991 had been satisfied by a prior wage levy.
On or about July 29, 2002, petitioner sent a 1991 tax return
form to respondent. On or about August 22, 2002, petitioner
submitted tax returns for the years 1992 through 2001.
On January 7, 2003, petitioner met with a settlement officer
for petitioner’s Appeals Office hearing. At his Appeals Office
hearing, petitioner presented to the settlement officer
photocopies of several 1997 payroll check stubs for petitioner,
which reflected tax levy deductions totaling $8,663.82 (wage levy
deductions). The settlement officer informed petitioner that no
payments from the wage levy deductions had been received by the
Internal Revenue Service (IRS).
Petitioner asserted that PWJ’s bookkeeping service, Business
Service Associates (BSA), was under criminal investigation for
fraud and embezzlement and that petitioner’s wage levy deductions
may have been embezzled by BSA. Petitioner requested that his
account be credited in the amount of the wage levy deductions.
The settlement officer explained to petitioner that no statutory
or administrative authority allowed the IRS to credit an account
when the IRS has not received payment. Petitioner requested and
was allowed time to retain professional representation.
On February 24, 2003, petitioner and his representative,
Louis Sheffield, Enrolled Agent (Mr. Sheffield), met with the
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011