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On March 22, 2004, respondent sent petitioner a notification
for petitioner’s 2002 tax period, reflecting that petitioner had
a balance of income tax due for 2002 of 48 cents. In addition,
respondent advised that petitioner was liable for a $175.44 late
payment penalty and $264.08 in additional interest. Accordingly,
respondent’s notice reflected a total balance due of $440.00 for
2002, as follows:
Income tax $.48
Late payment penalty 175.44
Interest 264.08
Total 440.00
On April 6, 2004, petitioner filed a Form 12153, Request for
a Collection Due Process Hearing. Petitioner explained to
respondent that his payments discharged his liability in full and
that the notification sent by respondent represented “a colossal
blunder”. On September 2, 2004, petitioner and an Appeals
officer discussed these matters by telephone.
On September 29, 2004, respondent sent petitioner a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330, sustaining the proposed levy. In that notice,
respondent indicated: “If taxpayers are on an installment
agreement, they are charged a late payment penalty and interest
on the unpaid balance until they pay the amount they owe in
full.” In response, petitioner timely filed a petition with this
Court challenging the proposed levy.
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Last modified: May 25, 2011