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amount of the excess credit that had been claimed3 as well as the
tax shown as due and owing on the return Sec. 6213(b).
On July 30, 2002, respondent notified petitioners of an
intent to levy with respect to petitioners’ unpaid tax
liabilities for 1998 and 1999. The notice listed $2,729.10 due
for 1998 and $3,014.71 due for 1999.
Petitioners filed a timely Form 12153, Request for a
Collection Due Process Hearing. In their request, petitioners
requested an explanation of their underlying tax deficiencies for
the years in question and complained of numerous delays by the
IRS. An Appeals officer subsequently provided petitioners with a
written explanation of both their error and the IRS adjustments.
Petitioners did not offer any documentation in dispute of this
explanation, nor did they propose any collection alternatives;
therefore, on August 15, 2003, respondent issued a Notice of
Determination to petitioners, concluding:
you have not established the underlying tax liability to be
incorrect. You did not correctly figure the limitation on
low-income housing credits on your original tax returns, and
they were corrected during processing. You did not provide
financial information, as requested, to enable consideration
of collection alternatives * * * The tax will not be abated
and the lien will not be released or withdrawn.
3The record does not reflect the exact dates on which the
errors on petitioners’ 1998 and 1999 Federal income tax returns
were corrected; however, petitioners stipulated the underlying
tax deficiencies for both years. The exact dates, therefore, are
inconsequential.
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Last modified: May 25, 2011