Gerald L. and Jessica P. Frey - Page 30

                                       - 30 -                                         
               information.  Tax year 1996 will be processed as the                   
               original filed return and if excepted [sic] as filed,                  
               there will not be any balance due.  The tax return 1996                
               that you provided shows and [sic] overpayment of                       
               $3,839.28.  The Refund Expiration Date for 1996 is                     
               April 15, 2000, therefore, the above-mentioned debtor’s                
               will not receive the overpayment.  The information                     
               provided for tax year 1997, I could find no evidence                   
               that the return was filed or received prior to the date                
               that Internal Revenue Service made the assessment of                   
               August 13, 2001.  Tax year 1997 still remains to be                    
               nondischargeable as we had determined at discharge.                    
               On January 23, 2003, the Appeals Office issued to                      
          petitioners a notice of determination with respect to their                 
          taxable years 1996, 1997, and 1999.  That notice of determination           
          stated in pertinent part:                                                   
               Summary of Determination                                               
               The determination of the Appeals Office is to sustain                  
               the decision to issue the Final Notice of Intent To                    
               Levy/Seizure.  The assessment is valid and the actions                 
               were appropriate.                                                      
               You did not respond to this office’s request for                       
               information and made no proposals to resolve the                       
               delinquent liability.  The case is being returned to                   
               the Compliance Office for appropriate collection                       
               actions.                                                               
          An attachment to the notice of determination stated in pertinent            
          part:                                                                       
               Summary of the issues and brief back ground:                           
               * * * You filed a timely request for a hearing with                    
               Appeals under the provisions of IRC 6630 concerning the                
               appropriateness of propsong a levy action to secure                    
               payment for the above listed tax liabilities [with                     
               respect to petitioners’ taxable years 1996, 1997, and                  
               1999].  You claimed your gross income was not taxable                  
               and your tax assessments were illegal and not valid.  A                
               hearing was held with you on 11-20-2002.  The hearing                  





Page:  Previous  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  Next

Last modified: May 25, 2011