- 2 - 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 ofPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011