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the amount due has increased. Petitioner has not made any
payments toward his liability for 1992.
Petitioner timely filed a Form 1040EZ, Income Tax Return for
Single and Joint Filers With No Dependents, for 1998 reflecting a
tax of $2,141 with a balance due of $435.71. Respondent credited
petitioner's 1998 tax account for Federal tax withholdings and
excess FICA of $1,705.29 on April 15, 1999.
In May 1999, respondent assessed an addition to tax for
failure to pay tax of $2.18. Including interest, petitioner's
outstanding tax liability for 1998 is $439.61 at the time of
filing of the Notice of Federal Tax Lien. Petitioner has not
made any other payments toward his liability for 1998.
Petitioner timely filed a Form 1040A, U.S. Individual Income
Tax Return, for 2000 reflecting a tax of $2,389 with a balance
due of $414. Respondent credited petitioner's 2000 tax account
for Federal tax withholdings and excess FICA of $1,975 on
April 15, 2001. Respondent also credited $300 to petitioner's
account for the Immediate Tax Relief Credit on August 20, 2001.
Including interest, petitioner's outstanding tax liability for
2000 is $135.51 at time of filing of the Notice of Federal Tax
Lien. Petitioner has not made any other payments toward his
liability for 2000.
Respondent mailed to petitioner a Notice of Federal Tax Lien
Filing and Your Right to a Hearing Under IRC 6320 for 1992, 1998,
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