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subsequent $125 payment were credited against petitioners’ 1992
tax liability.3
At some point, apparently after November 16, 2000,
petitioners received notice from respondent of an unpaid 1992 tax
liability that exceeded the amount indicated on the installment
agreement. They made inquiries of Appeals Officer Baker, who
advised them to make no more installment payments until he
ascertained what had happened.4
On January 26, 2002, respondent issued to petitioners a
notice of intent to levy with respect to their 1992 unpaid tax.
On or about February 15, 2002, petitioners filed a Form 12153,
Request for a Collection Due Process Hearing, signed only by Mr.
Haws. On the Form 12153, Mr. Haws’ explanation of his reasons
for disagreeing with the proposed collection action states in its
entirety: “I have paid taxes as agreed thru Appeals & Advocates
Office”.
3 In respondent’s transcripts of accounts, each of the five
payments is described as a “Miscellaneous Payment”. The only
explicit references to the installment agreement in respondent’s
transcripts of accounts are identical entries for petitioners’
1992, 1993, and 1994 tax years, which simply state “Installment
Agreement.” These entries are dated Apr. 3, 2001--some 9 months
after the installment agreement was executed and after petitioner
had already made five payments pursuant to the installment
agreement.
4 The record does not reflect what further communications,
if any, petitioners might have had with Appeals Officer Bob
Baker.
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Last modified: May 25, 2011