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totaled $477,912.76. In response to the notice, petitioner’s
representative, Douglas A. Fendrick (Mr. Fendrick), timely
submitted a Form 12153, Request for a Collection Due Process
Hearing, received by respondent on November 4, 1999. The Form
12153 contained the following explanation of petitioner’s
disagreement with the notice of levy as it pertained to the 1985
liabilities: “Statute of limitation may have expired”.
On February 14, 2001, petitioner filed a joint Form 1040
with his wife for the taxable year 1999 reporting a tax liability
of $19,748. No prepayments had been made for 1999, nor was any
payment submitted with the return. The reported tax liability
was assessed on April 2, 2001, along with additions to tax and
interest. A notice of balance due was also sent on that date.
Respondent issued to petitioner and his spouse a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing on September 7, 2001, with respect to the 1999 year. The
notice reflected a total assessed balance and statutory additions
of $29,191.87. In response, a timely Form 12153, signed only by
petitioner, was received by respondent on October 9, 2001.
Petitioner attached to the Form 12153 an explanation of his
disagreement, communicating why he believed the amount requested
for payment was incorrect. Petitioner represented that he noted
on the 1999 return that: (1) The income reported on the Schedule
C, Profit or Loss From Business, for his sole proprietorship was
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