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Respondent issued petitioner a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
for unpaid Federal income tax and related liabilities for 1997.2
The issue for decision is whether respondent abused his
discretion in determining that certain asserted overpayments are
not available as a collection alternative to offset petitioner’s
unpaid Federal income tax and related liabilities for 1997.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Philadelphia, Pennsylvania, at the
time the petition was filed.
In April 1986, petitioner sent respondent a check dated
April 8, 1986, in the amount of $5,000 (hereinafter 1986 payment)
along with Form 4868, Extension of Time To File U.S. Individual
Income Tax Return,3 for the 1985 taxable year. The 1986 payment
reflected the “Income tax balance due” that petitioner was to
“Pay in full with” Form 4868.
Respondent then sent petitioner a notice dated June 1, 1987,
notifying petitioner (1) that he and Ms. Ilene Block had made
errors on the Form 1040, U.S. Individual Income Tax Return, that
2 As of May 31, 2002, the unpaid amount for the 1997
taxable year was $8,377.73.
3 The purpose of Form 4868 is “to ask for an automatic 4-
month extension to file Form 1040A or Form 1040.” A condition
for having the extension granted is payment of the “Income tax
balance due”, which in this case was $5,000.
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