- 2 -
(notice of determination) for unpaid Federal income tax and
related liabilities for 1995. The notice of determination
asserts that the unpaid balance is $2,872.79.
The issue for decision is whether respondent’s determination
to proceed with collection action was an abuse of discretion.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in New York, New York, at the time the
petition was filed.
Petitioner filed a Federal income tax return for the taxable
year 1995 on June 17, 1996. The return was examined by
respondent. On May 11, 1998, a notice of deficiency was issued
determining a deficiency in the amount of $2,200 for the taxable
year 1995. A timely petition was filed with this Court (docket
No. 13739-98S) and on March 18, 1999, a decision was entered for
the taxable year 1995 in the amount of $2,200. The decision was
entered pursuant to the stipulation of the parties. The
stipulated decision was executed by petitioner and counsel for
respondent. After the decision was entered, petitioner submitted
a check to respondent in the amount of $2,816.47. The check was
not honored by the bank due to insufficient funds.
On January 26, 2001, respondent sent petitioner a final
notice of intent to levy and right to a collection due process
hearing. Petitioner timely filed with respondent a Form 12153,
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011