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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.
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Last modified: May 25, 2011