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Respondent issued each petitioner a separate Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination) for unpaid Federal income
taxes and related liabilities for 1991, 1992, 1993, and 1998.
The notices of determination relate to a notice of intent
to levy dated March 24, 2003, for the above years. The parties
agree that there is no tax liability for the tax year 1998;
accordingly that year is not in issue in this case.
The issue for decision is whether respondent’s determination
to proceed with a notice of levy was an abuse of discretion.
Background
Some of the facts have been stipulated, and they are so
found. Petitioners resided in Mesa, Arizona, at the time the
petition was filed.
On April 15, 1994, petitioners filed delinquent tax returns
for the tax years 1983 through 1993. There were unpaid balances
due from these returns. Petitioners made two payments on
September 7 and 21, 1993, of $937.27 and $937.18, respectively.
The record is not clear as to what tax years these payments were
applied.
At some point in 1994 petitioners entered into an
installment agreement with respondent to make monthly payments of
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Last modified: May 25, 2011