- 16 -
his returns for some or all of the years in issue was changed
inappropriately by respondent.11
Proposed Collection Alternative
We can readily dispose of petitioner's proposed collection
alternative. His offer of 25 cents per year for 1997, 1998, and
1999 is frivolous, and the Appeals officer's rejection of it was
not an abuse of discretion.
1997
Although respondent now concedes he may not collect the
unpaid balance of petitioner's 1997 liability by levy, we
nonetheless find it necessary to consider that year because,
first, petitioner claims that payments that were intended to
satisfy his 1997 liability were instead applied to 1995. If
these payments were improperly applied to 1995, then respondent's
computation (and assessment) of the additions to tax for late
payment and failure to pay estimated tax for 1997 would be
11 We shall also assume, without deciding, that by
mentioning his amended returns for 1998 and 1999 in his request
for a hearing, petitioner thereby raised challenges at the
hearing to the underlying tax liabilities as originally reported
in the 1998 and 1999 returns. Regardless of whether these issues
are treated as having been raised, there is no effect on the
outcome because the challenges, as discussed infra, have no
merit.
While petitioner also mentioned his amended return for 1997
in his hearing request, we conclude that any issue thereby raised
is moot as a result of respondent's concession that the levy for
1997 should not proceed.
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011