- 2 - The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). Pursuant to section 6330(d), petitioner seeks review of respondent’s determination to proceed with collection of her tax liability of $1,837.02 for 1998. The issue for decision is whether the Appeals officer abused her discretion in sustaining a proposed levy to collect petitioner’s unpaid income tax liability. The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. Petitioner resided in Bristol, Virginia, at the time the petition was filed. Background A. Petitioner’s 1998 Tax Return Petitioner timely filed her Form 1040, U.S. Individual Income Tax Return, for 1998 as a head of household. On that return, she claimed four dependency exemptions and an earned income credit for two qualifying children. Respondent issued petitioner a refund of $3,528. Respondent later notified petitioner that her 1998 return was being examined because another individual had claimed the same children. Respondent requested documentation to verify petitioner’s claimed exemptions and credit. Petitioner submitted a copy of her daughter’s driver’s license, Social Security card, and birth certificate. She alsoPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011