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to collect the tax by levy on the taxpayer's property. Sec.
6331(a). Upon request, the taxpayer is entitled to an
administrative hearing before the Appeals Office of the Internal
Revenue Service. Sec. 6330(b)(1). If dissatisfied with the
Appeals Office determination, the taxpayer may seek judicial
review in the Tax Court or a Federal District Court, as
appropriate. Sec. 6330(d).
Respondent’s position before trial, as reflected in his
pretrial memorandum, was that petitioners had never paid the $611
amount due as shown on their joint 1997 return. At the
commencement of trial, respondent’s counsel stated that as she
was reviewing respondent’s transcripts of petitioners’ accounts
in preparation for trial, she had discovered that “it appears as
though the taxpayer sent in his 1997 return with a payment of
$611. We’re not sure as to why, but that payment got applied to
1994 rather 1997.”3
On the basis of all the evidence, we have found, as
respondent’s counsel has suggested, that petitioners remitted the
$611 payment with their 1997 return. Respondent has offered no
explanation or justification for applying the $611 remittance to
3 Respondent’s counsel represented that this matter could be
resolved administratively. After the trial, we allowed the
parties an opportunity to attempt to resolve this case
administratively. After a prolonged attempt to reach an offer in
compromise, the parties reported to the Court that they were
unable to reach any agreement.
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Last modified: May 25, 2011