George Ira Nicol - Page 6

                                        - 5 -                                         
               On July 5, 2001, petitioner filed another Form 12153                   
          regarding tax year 1993 to which he attached a letter in which he           
          offered to make 10 monthly payments of $100 to settle the 1993              
          liability.  The Nicols did not submit a Form 656, Offer in                  
          Compromise.                                                                 
               Mrs. Nicol, and to a lesser extent, petitioner, conducted              
          the CDP Hearing with the Appeals officer via telephone and faxes.           
          The vast majority of the communications between Mrs. Nicol and              
          the Appeals officer pertained to her request for injured spouse             
          relief and the reallocation of the Nicols' 1998 and 2000 tax                
          refunds from petitioner's 1993 individual tax liability to the              
          Nicols' 1997 joint tax liability.                                           
               Although the Nicols were not married until 1996 and the 1993           
          tax liability is petitioner's sole responsibility, their refunds,           
          $1,116 for tax year 1998, $2,317 for tax year 2000, and $600 for            
          the midyear 2000 refund were originally applied to petitioner's             
          liability from tax year 1993.  During the CDP Hearing, the                  
          Appeals officer reviewed Mrs. Nicol's injured spouse claim and              
          determined that applying the full amount of the refunds to                  
          petitioner's 1993 tax liability was incorrect.  The correct                 
          amount of the refund to be applied to the 1993 year was 100                 
          percent of petitioner's refund and 50 percent of Mrs. Nicol's               
          refund.  Based upon Mrs. Nicol's injured spouse claim, one                  
          quarter of the original refund amounts for tax years 1998 and               






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011