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return. Because respondent withheld petitioner’s 2001 and 2002
refunds, petitioner’s 1998 tax liability from the duplicate
refund checks plus interest was reflected in respondent’s records
as paid in full.
On January 30, 2003, petitioner received a Final
Notice--Notice of Intent to Levy and Your Notice of a Right to a
Hearing. Petitioner timely filed a Form 12153, Request for a
Collection Due Process Hearing.
On August 13, 2003, petitioner and her interpreter met with
an officer from respondent’s Appeals Office (section 6330
officer). On August 20, 2003, respondent issued to petitioner a
Notice of Determination Concerning Collection Actions(s) Under
Section 6320 and/or 6330. Respondent determined that the
proposed collection action was appropriate but unnecessary since
petitioner’s 1998 tax liability had already been paid in full
through offsets against her refunds for the taxable years 2001
and 2002. In reaching this determination, respondent’s section
6330 officer wrote, in pertinent part:
The Taxpayer Advocates Office investigated and made a
determination after seeing both signatures that Ms.
Zelaya cash[ed] both sets of checks. They closed their
investigation in July 2003.
I looked at the signatures and they are similar. Ms.
Zelaya prints her name in capital letters. Both sets
of checks have printed signatures in capital letters.
Ms. Zelaya stated she does not ever print her first
name Maria. The second set of checks had Maria
printed. The 12153 had Maria printed on it.
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Last modified: May 25, 2011