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On February 9, 2001, respondent issued a Form 1058, Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing. Petitioner timely submitted Form 12153, Request for a
Collection Due Process Hearing (administrative hearing).
Petitioner did not dispute his liability for the 1997 tax
deficiency. Instead, he disputed his responsibility to make
payment because he believed that the 1997 overpayment should have
been used to satisfy the 1997 income tax deficiency rather than
offset against his 1987 tax liability.
Specifically, petitioner claimed respondent erred in
applying the 1997 overpayment to his 1987 tax liability.
Petitioner mistakenly believed the collection period for his 1987
liability had expired in May 1997; however, the period did not in
fact expire until July 8, 2001. Under this erroneous belief,
petitioner claimed the 1997 overpayment should have been applied
to the 1997 tax liability.
In addition to requesting a hearing, petitioner requested
the assistance of the Taxpayer Advocate and his congressional
representatives in resolving this matter. The Taxpayer Advocate
conducted an investigation and determined the Commissioner was
correct in applying the 1997 credits to petitioner’s 1987
account. The Taxpayer Advocate verified that the 1987 collection
period expired on July 8, 2001, and could see no reason to issue
a refund from the 1987 account.
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