- 7 - return and determined petitioners would owe the IRS additional moneys.2 Mr. Spivey then advised petitioners that $10,000 was realized from the collection of the mortgage held by petitioners and that all of their tax liabilities, including those from 1988, had been paid. These contentions of petitioner husband are not reflected in the transcripts of petitioners’ tax accounts with the IRS. Although copies of the mortgage deed and the satisfaction of mortgage document were admitted into evidence, no additional evidence was admitted to substantiate petitioners’ contention that proceeds from this mortgage were applied to the 1988 liability. Petitioners presented no additional documentation to support this claim. Mr. Spivey was no longer employed by the IRS, and petitioner husband claimed he was unable to locate him for assistance at the hearing with the Appeals officer. The appeals record shows petitioners called numerous times inquiring about Mr. Spivey’s whereabouts and subsequently requested that the Appeals officer locate and question him. The Appeals officer declined to do so and informed petitioners that locating Mr. Spivey and verifying former payments was 2Petitioners do not allege the revenue officer prepared a substitute return, just that he aided in petitioners’ preparation. Petitioners filed their 1988 joint income tax return on Jan. 16, 1990, 11 days after filing for bankruptcy.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011