Donald W. and Kathryn B. Conner - Page 4

                                        - 3 -                                         
          The letter detailed petitioners’ equity and future ability to pay           
          totaling $427,532.  Petitioners offered $3,000 to pay a balance             
          due at that time of $7,961.  The letter further noted that                  
          petitioners’ special circumstances were considered, but they did            
          not warrant a decision to accept the offer.                                 
               Meanwhile, respondent issued to petitioners a notice of                
          intent to levy dated July 12, 2002, for the 1997 taxable year.              
          Petitioners submitted a timely Form 12153, Request for a                    
          Collection Due Process Hearing.  Petitioners attached a statement           
          explaining their position.  Petitioners asserted that they were             
          out of work and that Mrs. Conner was disabled.  Petitioners                 
          asserted that they were in very poor financial condition.  They             
          further asserted that the IRS had delayed resolution of their               
          case and asked that interest and “penalties”2 be abated.                    
          Petitioners paid the balance due on May 14, 2003, after the                 
          notice of demand for payment but prior to the issuance of the               
          notice of determination.  Petitioners however seek an abatement             
          of interest and additions to tax.                                           
               On June 9, 2003, the Appeals Office issued the notice of               
          determination that petitioners are not entitled to an abatement             
          of interest or additions to tax.  A timely petition was filed.              


               2The parties have each referred to “penalties”; however we             
          understand the parties’ reference to mean the additions to tax              
          under sec. 6651(a)(1) and (2).                                              





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

Last modified: May 25, 2011