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bankruptcy specialist (Mr. Raymond’s December 9, 2002 letter).
That letter stated in pertinent part:
You and I discussed the above matter on November
19, 2002. You informed me that the 1996 and 1997 taxes
had not been discharged in the Freys’ bankruptcy as a
substitute return had been filed by the IRS for the
Freys and the Freys did not file the returns until
November 13, 2000. The Freys state that they filed the
returns prior to November 2000.
The Freys inform me that they received the 09-20-
1999 Notice Number CP 504 on September 30, 1999. The
Notice had been mailed to a prior address so the Freys
did not get it for ten days. Mr. Frey called Mrs. Lee
(as noted on page two of exhibit A) of the IRS and was
informed by Mrs. Lee that the IRS had no returns for
1996 and 1997. Mrs. Lee advised the Freys to mail the
returns to IRS, Attn: ASFR, Philadelphia, PA 19255.
The Freys had previously filed the returns but
complied with Mrs. Lee’s directions. The returns were
still packed with their household goods because of the
Freys’ move. The Freys found the returns (copies
attached) dated them 11-1-99 and mailed the returns to
the ASFR address given by Mrs. Lee.
The Freys received nothing further from the IRS
until 2001 when the Freys were advised that the IRS had
not received the 1997 return. The Freys dated the 1997
returns 5-30-01 and mailed them to the IRS.
It appears to me that the taxes should have been
discharged in the bankruptcy based on the 1999 filing
date.
On January 14, 2003, the IRS bankruptcy specialist to whom
Mr. Raymond had sent Mr. Raymond’s December 9, 2002 letter sent a
letter to Mr. Raymond. That letter stated in pertinent part:
This is in regards to correspondence we received
on December 11, 2002. In your correspondence you
provided copies of tax returns for years 1996 and 1997.
I have reviewed the information you have provided and
have made these determinations base[d] on the
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