Michael E. Vierow - Page 2

                                        - 2 -                                         
                                  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).                         








Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011