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On June 26, 2000, respondent sent petitioner a Notice of Tax
Due on Federal Tax Return for the 1995 taxable year. The notice
stated that petitioner owed $13,577 of interest and credited
petitioner with the $32,060 payment that satisfied her additional
tax.
On November 28, 2001, respondent sent petitioner a notice of
intent to levy for the 1995 taxable year. On December 14, 2001,
petitioner filed a request for a collection due process hearing
for the 1995 taxable year.
At petitioner’s request, a hearing was conducted via
correspondence. On August 19, 2002, respondent sent petitioner
the notice of determination sustaining respondent’s right to levy
in connection with petitioner’s 1995 tax liability.
Petitioner had not purchased a replacement residence as of
the date of trial, May 17, 2004.
Discussion
Standard of Review for Underlying Liability
Petitioner did not receive a statutory notice of deficiency
for 1995. Respondent ultimately assessed petitioner’s 1995 tax
on the basis of petitioner’s discussion with and payment to Mr.
Herrera. Petitioner raised the issue of her underlying liability
for 1995 in the correspondence hearing. Accordingly,
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