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a result of borrowing money to pay 1992, 1993 and 1994 tax
obligations. There were other loans made for various
reasons which has causes [sic] us not to qualify for
additional credit.
As explained above, please abatement [sic] the interest and
penalty for tax year 1994. We do not have the ability to
pay. Bottom line, we are struggling financially.
We are responsible individuals and would like to have our
income tax records free and clear of outstanding
obligations.
On March 7, 2002, respondent sent petitioner and Mr. Diarra
a letter that their claim was fully disallowed. The letter
stated:
The information you provided does not establish that any
interest is due to an error or unreasonable delay relating
to the performance of a ministerial act by an officer or
employee of the Internal Revenue Service.
A review of our records shows that an examination assessment
was made on your 1994 tax account. A letter was sent
advising you of your legal rights to petition the United
States Tax Court if you disagreed with our tax change. Our
records show that Linda Mitchell petitioned the tax court,
but we have no record that Hamidou Diarra chose to petition.
The IRS has a legal period in which to charge additional tax
on your Form 1040. To protect our assessment against
Hamidou Diarra, we made the assessment against him only on
June 16, 1997. The legal period to assess against Linda
Mitchell was extended while waiting for the tax court
decision. Because the court decision resulted in a smaller
amount of tax and penalty charges, we reduced the charges
against Hamidou Diarra (as shown in our notice of adjustment
dated February 11, 1999), to equal the same tax and penalty
charges of $8,723.00 assessed against Linda Mitchell on
February 19, 1999. Separate notices are issued because of
the separate accounts. However, we will only collect the
assessment of $8,723 [1994 deficiency of $7,269 plus penalty
of $1,454] once (plus applicable penalty and interest
charges).
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Last modified: May 25, 2011