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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), petitioners seek review of respondent’s determination to
proceed with collection of their tax liability for 1996.
After a concession,1 the issues for decision are: (1)
Whether respondent impermissibly applied petitioners’ overpayment
for 1995 against their unpaid tax liability for 1985 rather than
for 1996; and (2) whether the Appeals officer abused her
discretion in sustaining a proposed levy to collect petitioners’
unpaid 1996 tax liability.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioners
resided in Dallas, Texas, at the time the petition was filed.
During 1995, petitioner David E. Judd was an attorney, and
petitioner Susana V. Judd did not work outside the home.
Petitioners timely filed Form 4868, Application for
Automatic Extension of Time to File U.S. Individual Income Tax
Return, for 1985. They then filed Form 2688, Application for
Additional Extension of Time To File U.S. Individual Income Tax
Return. On October 22, 1986, petitioners jointly filed with the
1Respondent concedes that petitioners’ estimated tax
payments for 1995 totaled $29,000.
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