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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 the
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