Don Evan and Vicky Kay Whitinger - Page 6

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          file and determined that all of the applicable requirements of              
          law and administrative procedure had been met.  Ms. Cahill was              
          aware that petitioners had received a notice of deficiency for              
          1999 and ultimately that a decision for that year had been                  
          entered by the Court.                                                       
               On January 26, 2004, Ms. Cahill received from petitioners a            
          copy of respondent’s January 13, 2004, letter with handwritten              
          remarks by Mr. Whitinger.  Specifically, Mr. Whitinger stated               
          that petitioners had paid $363 which is “what the Court has                 
          ordered for taxable year 1999” and that petitioners “do not owe             
          any more for taxable year 1999.”                                            
               On January 30, 2004, Ms. Cahill held a telephone hearing               
          with Mr. Whitinger.  Mr. Whitinger asserted that the $363 payment           
          made by petitioners was a full settlement of their 1999                     
          liability.  Specifically, Mr. Whitinger claimed that petitioners            
          were informed by Mr. Sherrill that their $363 payment was in full           
          satisfaction of their 1999 tax liability.  Petitioners offered no           
          substantiation other than Mr. Whitinger’s own statement to                  
          support their contention.  During the telephone hearing, Ms.                
          Cahill informed Mr. Whitinger that their $363 payment was for               
          their 1999 deficiency and that the taxes reported as due on                 
          petitioners’ 1999 return remained unpaid.  Ms. Cahill suggested             









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