Thomas J. and Bonnie F. Ratke - Page 3

                                        - 3 -                                         
          net deficiency after taking into account the May 27, 1996,                  
          assessment.  The parties subsequently agreed to the $2,931                  
          deficiency, and, on March 13, 1997, the Court entered a decision            
          pursuant to the parties’ stipulated agreement as follows:                   
                    ORDERED AND DECIDED:  That there is a deficiency                  
               in income tax due from the petitioners for the taxable                 
               year 1993 in the amount of $2,931.00; and                              
                    That there is no addition to tax due from the                     
               petitioners for the taxable year 1993, under the                       
               provisions of I.R.C. � 6662(a).                                        
               On May 19, 1997, respondent assessed the $2,931 deficiency             
          and sent petitioners a notice and demand for $21,164.  On June              
          25, 1999, petitioners filed a third amended return relating to              
               On September 20, 2000, respondent sent petitioners a Final             
          Notice - Notice of Intent to Levy and Notice of Your Right to a             
          Hearing relating to 1993.  On October 17, 2000, petitioners filed           
          Form 12153, Request for Collection Due Process Hearing (hearing             
          request).  Section 6330 hearings were held on March 13 and May 1,           
          2001.  On May 15, 2001, petitioners amended their original                  
          hearing request.                                                            
               On June 28, 2001, respondent sent petitioners a Notice of              
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330.  On July 31, 2001, petitioners, while residing in              
          Glendale, Arizona, filed their petition with the Court.  On                 
          August 7, 2001, petitioners filed an amended petition.                      

Page:  Previous  1  2  3  4  Next

Last modified: May 25, 2011