- 3 - 6651(a)(2) addition to tax of $15,266.75, and a section 6654(a) addition to tax in the amount of $3,917.03. On May 27, 2003, petitioners were assessed a tax liability of $82,820 plus interest.2 In a letter dated May 23, 2003, petitioners requested relief of the additions to tax and interest charges and included payment of $82,820 of the amount assessed by respondent.3 On August 2, 2003, respondent notified petitioners of an intent to levy with respect to petitioners’ unpaid tax liability for 1999. The notice listed $61,689.39 due for 1999. Petitioners filed a timely Form 12153, Request for a Collection Due Process Hearing. In their request, petitioners stated they contested the levy because their tax was fully paid, and they had previously requested abatement of additions to tax and interest by the IRS. Petitioners attached the letter, dated 2Respondent’s assessment disallowed the $297 tax credit for child and dependent care expenses petitioners claimed on their tax return because petitioners did not include a correct Social Security number, employer identification number, or IRS individual taxpayer identification number for their child care provider; therefore, the tax assessed was $297 higher than the amount reported on petitioners’ Federal income tax return. Respondent, in a letter dated May 12, 2003, notified petitioners of the error and gave petitioners an opportunity to supply the correct information. Petitioners did not respond to the letter and did not challenge the adjustment. 3The assessment petitioners received from respondent, dated May 27, 2003, listed the tax liability, additions to tax, and interest owed as of that date; however, it did not indicate receipt of the $82,820 petitioners sent. Because the assessment notice was mailed a mere 4 days after petitioners mailed their payment, it appears to the Court that respondent had no notice of this payment prior to the assessment.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011