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served a continuing wage levy (the continuing wage levy) on
petitioner’s employer, the City of Oswego. Pursuant to the
continuing wage levy, petitioner’s employer regularly remitted
payments to respondent. These remittances were applied against
petitioner’s 1988, 1989, 1991, 1992, and 1993 income tax
liabilities. At all times, petitioner was aware of the
continuing wage levy.
In December 2000, shortly before laying petitioner off, his
employer offered him $17,116 of severance pay, based on his years
of service, current wages, merit, and a waiver of any
discrimination claim that he might have had against his employer.
Pursuant to the continuing wage levy, petitioner’s employer
remitted $10,068 of the severance pay to respondent.3 His
employer then applied $3,048 to petitioner’s current payroll
withholdings and paid petitioner the $4,000 balance.4
2(...continued)
In 1995, respondent filed a third Notice of Federal Tax Lien for
petitioner’s 1994 income tax liability.
3 As far as the record reveals, it would appear that this
amount was applied to petitioner’s 1988, 1989, 1991, 1992, or
1993 income tax liabilities, which were the subject of the
continuing wage levy.
4 Petitioner administratively protested the levy of his
severance pay with the Taxpayer Advocate’s Office. On or about
Mar. 7, 2001, petitioner filed Form 911, Application for Taxpayer
Assistance Order to Relieve Hardship, wherein he requested that
respondent’s levy be released and that the $10,068 be returned.
On Mar. 29, 2001, the Taxpayer Advocate’s Office denied
petitioner’s request for relief on the ground that petitioner had
(continued...)
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