- 9 - of and resolution of that issue infra, the result in this case will not change if the Court considers the underlying tax liability for the taxable year 1996. We therefore assume, without deciding, that petitioner did not receive the notice of deficiency and we review de novo his underlying tax liabilities for the taxable years 1994, 1996, 1997, and 1998. 1994 Petitioner concedes receiving taxable wage income in 1994 and does not dispute the tax liability resulting from the wage income. Petitioner’s sole contention is that respondent failed to properly credit him for withholding of Federal income taxes. Petitioner introduced an earnings statement for 1994 showing $8,747.27 of withholding. This amount is reflected on respondent’s Form 4340, Certificate of Assessments, Payments, and Other Specified Matters, and is not in dispute. The earnings statement also shows that respondent levied petitioner’s wages in the amount of $14,274.50, which is not reflected on the Form 4340. Petitioner believes he should be credited with that amount and, in support of his claim, introduced a letter from respondent’s Appeals officer dated March 10, 2004. Although the Appeals officer’s letter acknowledges the levy, it explains that the levied funds were applied to petitioner’s outstanding liabilities for the taxable year 1983. Petitioner offered no evidence to rebut the explanation contained in thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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