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other issues during the telephonic conference with the Appeals
officer.
On October 22, 2004, the Appeals Office issued to petitioner
a notice of determination concerning collection action(s) under
section 6320 and/or 6330 (notice of determination) in which the
Appeals Office sustained the issuance of the notice of intent to
levy. An attachment to the notice of determination stated in
pertinent part:
BRIEF BACKGROUND
* * * * * * *
In the Form 12153 you state that: “First, I got a
letter from IRS saying I owed $4000 for the year of
2000. I had to send this information proving I was
head of my household. I sent it twice before they came
to the conclusion that I was head of household. I got
that cleared up OK. Now they’re saying I wasn’t due
the earned income credit for that year. Before they
came up with this they asked me to send proof my de-
pendents were in school. I faxed that information. I
talked to Mr. Brown. He said it was not showing any-
where that they received this information.”
A review of a transcript of your account indicates the
following:
1. The 2000 return was filed by the 4/15/2001
due date.
2. The return reflected a tax liability of
$0.00.
3. Withholding credits of $447 and the earned
income credit of $3154 were claimed.
4. A refund of $3601 was issued 3/26/2001.
5. Your return was subsequently audited.
6. Additional tax of $666 and interest of
$517.91 were assessed 4/21/2003. The earned
income credit of $3154 was not allowed.
7. Your 2002 overpayments of $1207.41 were ap-
plied to the liability.
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