- 7 - 1994, and 1995. On April 27, 1999, the bankruptcy court dismissed petitioner's case. Assessments/Collection Actions for 1983 and 1993 to 1995 On May 10, 1990, respondent entered assessments against petitioner for the income tax and additions to tax for the taxable year 1983 as set forth in the Court's decision at docket No. 27411-88, as well as statutory interest. On May 10, 1990, and June 11, 1990, respondent issued to petitioner notices of balance due for the year 1983.5 Petitioner failed to remit to respondent the amount due. On April 30, 2001, respondent entered assessments against petitioner for the income taxes and additions to tax for the years 1993, 1994, and 1995 as set forth in the Court's decision at docket No. 18627-97, as well as statutory interest. On April 30, 2001, respondent issued to petitioner notices of balance due for the years 1993, 1994, and 1995. Petitioner failed to remit to respondent the amounts due. On December 17, 2001, respondent issued to petitioner a Final Notice of Intent to Levy and Notice of Your Right to a Hearing requesting that petitioner pay his outstanding income taxes for the years 1983 and 1993 to 1995. On January 9, 2002, 5 The record reflects that respondent subsequently abated all of the originally assessed additions to tax for 1983. The record also shows that in 1991 respondent collected a small portion of the amount due from petitioner for 1983 by levy.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011