- 3 - 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,Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011