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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Crescent City, California.
In 2000, respondent and petitioner exchanged correspondence
regarding petitioner’s failure to file income tax returns and his
obligation to pay income tax and file income tax returns.
On February, 23, 2001, respondent sent petitioner, via
certified mail to the address where petitioner resided, a notice
of deficiency for 1994, 1995, and 1996 and a notice of deficiency
for 1997 and 1998.
On August 13, 2001, respondent assessed petitioner’s tax
liabilities for 1994, 1995, 1996, 1997, and 1998. That same day,
respondent sent petitioner statutory notices of balance due for
1994, 1995, 1996, 1997, and 1998.
On September 17, 2001, respondent sent petitioner notices of
balance due for 1994, 1995, 1996, 1997, and 1998.
On October 22, 2001, respondent sent petitioner statutory
notices of intent to levy for 1994, 1995, 1996, 1997, and 1998.
On September 19, 2002, respondent sent petitioner via
certified mail a Final Notice--Notice of Intent to Levy and
Notice of Your Right to a Hearing (hearing notice).
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Last modified: May 25, 2011