- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011