Joseph Paul Freije - Page 11

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          $11,776, which, according to petitioner, resulted in his being              
          falsely accused by respondent of writing a bad check for $10,000.           
              On November 26, 2001, a Notice of Determination Concerning              
         Collection Action(s) Under Section 6320 and/or 6330 was sent to              
         petitioner.  In the notice, the Appeals officer determined that              
         all applicable laws and administrative procedures had been                   
         satisfied.  With respect to petitioner's expressed concerns about            
         his 1995 taxes, the Appeals officer explained that a remittance              
         submitted by petitioner in 1997 and intended by him to be applied            
         to that year's taxes was instead applied to 1995 taxes because               
         the return and payment for 1995 had been received late,                      
         triggering an assessment of additions to tax and interest for                
         that year to which the 1997 payment had been applied.  With                  
         respect to 1997, the Appeals officer determined that, because                
         respondent's incorrect posting of petitioner's $1,776 check as               
         $11,776 had resulted in an erroneous refund with respect to 1997,            
         the assessed failure to pay addition to tax would be abated.  As             
         for the remaining liabilities that were the subject of the levy,             
         the Appeals officer determined: "The tax owed is from the                    
         original return for 1997, 1998 and 1999.  Therefore, I recommend             
         the government sustain the tax liability for * * * [those tax                
         periods]."  Concluding that the proposed levy represented an                 
         appropriate balancing of the need for efficient collection with              
         the concern that the collection action be no more intrusive than             

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