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year 1997 based on the return. Prior to trial, the tax
pertaining to the 1997 return was paid in full. The Court
dismissed the 1997 tax year from the petition. Mrs. Nicol was
dismissed from the case because she had no involvement in the
1993 tax year which pertained solely to petitioner's individual
income tax liability.
B. Notice of Intent To Levy and Notice of Federal Lien
The Nicols previously had an installment agreement in place
covering 1993 and 1997. They stopped making the $50 monthly
payments under that agreement and respondent found them to be in
default. Respondent sent petitioner a Notice of Intent to Levy
dated July 24, 2000.
On October 19, 2000, respondent sent petitioner a Final
Notice, Notice of Intent to Levy, and Notice of Your Right to a
Hearing for unpaid taxes in the amount of $9,443.31 for 1993.
Subsequently, respondent filed a Notice of Federal Tax Lien on
May 24, 2001.
C. Appeals Office Hearing
On June 8, 2001, Mrs. Nicol filed a Form 12153, Request for
a Collection Due Process Hearing (CDP Hearing), and attached a
Form 8379, Injured Spouse Claim and Allocation, for tax year
1997. On that same date, petitioner also filed a Form 12153 for
tax year 1993.
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