Linda Mitchell - Page 5

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               On August 10, 1999, respondent determined petitioner and Mr.           
          Diarra’s account to be “currently-not-collectible” (53 status),             
          suspending the enforced collection.  While a case is in 53                  
          status, respondent sends a bill to the taxpayer once a year with            
          the balance on the master and nonmaster file accounts.                      
               On April 15, 2001, and 2002, respondent applied petitioner’s           
          overpayments of $179 and $329 on her 2000 and 2001 tax returns,             
          respectively, to the 1994 tax deficiency and penalty.  On March             
          18, 2002, petitioner made a payment of $2,146 to the 1994 tax               
          deficiency and penalty.                                                     
               On November 12, 2001, respondent received from petitioner a            
          Form 843, Claim for Refund and Request for Abatement, in which              
          she requested that all accrued interest on the 1994 deficiency be           
          abated.  Petitioner provided the following explanation as to why            
          she believed the claim should be allowed:                                   
               We are asking that this claim be allowed because the amount            
               owed is for interest and penalty that was the result of an             
               audit from 1995.  After paying the tax obligation, we did              
               not realize that interest and penalty were accruing.                   
               I contacted the Internal Revenue Service on several                    
               occasions and was told that there was nothing outstanding              
               for tax year 1994.  A reminder notice dated 08/20/2001 * * *           
               was received and we responded accordingly.  After receiving            
               a reminder notice * * * dated September 3, 2001, I called              
               the Taxpayer Advocates [sic] office.  The representative               
               explained to me why we received the reminder notices.                  
               However, he said that our obligation was paid in full for              
               tax year 1994.  The notice was for interest and penalty                
               We have always had financial problems, but lately, we are              
               having serious financial problems.  We are over extended as            

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