- 3 - Attached to respondent’s motion for partial summary judgment is a partial copy of a statutory notice of deficiency dated June 1, 1990, issued to petitioners for the following years and amounts: Year Deficiency 1974 $1,551.00 1977 16,718.00 1978 5,567.00 1979 6,706.30 1980 4,166.00 1981 3,994.00 Also attached to respondent’s motion is a copy of a stipulated decision of this Court, entered February 7, 1994, in the case of Robert H. Golden and Judith A. Golden, docket No. 18777-90, ordering and deciding that there are deficiencies in income taxes due from petitioners as follows: Year Deficiency 1974 $1,551.00 1977 2,218.00 1978 5,567.00 1979 6,706.30 1980 4,166.00 1981 3,994.00 Evidence of the Assessments Certified copies of Forms 4340, Certificate of Assessments, Payments, and Other Specified Matters, attached as exhibits to respondent’s motion, show that the above-stipulated deficiencies were assessed by the IRS on May 10, 1994. Petitioners were subsequently notified of their outstanding tax liabilities byPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011