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6, 1997, petitioners were advised that the $11,580 payment was
applied as follows:
Amount Form Tax Period
$1,692.15 1040 Dec. 31, 1983
1,238.86 1040 Dec. 31, 1984
142.14 1040 Dec. 31, 1988
3,004.40 1040 Dec. 31, 1990
We also applied $3,587.49 to your Form 1040 for 1991
and $1,914.96 to your Form 1040 for 1993.
Petitioners subsequently received notices that they owed
taxes for the years 1991, 1992, and 1993.
Petitioners present two arguments. They first assert that
the IRS misapplied payments made by them to other tax years.
Secondly, they argue that the letters from the IRS reflect that
petitioners’ outstanding accounts have been paid in full;
therefore, petitioners conclude that there should be no tax
liability.
Discussion
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay those taxes within 10 days after the notice and
demand for payment is made. Section 6331(d) provides that the
levy authorized in section 6331(a) may be made with respect to
“unpaid tax” only if the Secretary has given written notice to
the taxpayer 30 days before the levy. Section 6330(a) requires
the Secretary to send a written notice to the taxpayer of the
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