Kenneth B. and Marie L. Boyd - Page 3

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          tax for 2002 (the overpayment) to other taxes owed by                       
          petitioners: viz, their Form 1040 liability for their tax period            
          ended September 30, 1998.  There are also copies of an IRS Form             
          9423, Collection Appeal Request, dated August 20, 2003, and                 
          accompanying letter, which petitioners submitted to the IRS in              
          protest of the application of the overpayment to other taxes owed           
          by them.  Finally, there is a copy of a letter from the IRS dated           
          September 10, 2003, rejecting petitioners’ protest on the ground            
          the application of the overpayment was appropriate.                         
               Petitioners’ principal assignment of error is that the IRS             
          (respondent) erred in applying the overpayment to other taxes               
          owed by petitioners without giving them the opportunity for a               
          hearing pursuant to section 6330 (a section 6330 hearing or,                
          simply, hearing).  Petitioners further claim that respondent                
          erred in applying the overpayment to petitioner husband’s                   
          liability under an agreement to pay certain taxes in                        
          installments.  It was an error to do so, petitioners claim, since           
          neither was petitioner husband in default under the agreement nor           
          had respondent complied with the terms of section 6159(b)(5).  In           
          the case of default or certain other occurrences in connection              
          with an installment agreement to pay tax, section 6159(b)(5)                
          generally requires at least 30 days’ notice if respondent intends           
          to terminate the agreement or modify its terms.                             







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