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FINDINGS OF FACT
At the time they filed the petition, Rudolph Harris, Sr.,
and Verline Harris resided in Tampa, Florida. Mr. and Mrs.
Harris filed Federal income tax returns reporting as follows:2
Withholding
plus payments
Year Tax with return Tax Due
1995 $3,461 $1,761 $1,700
1996 2,262 1,214 1,048
1997 2,591 518 2,073
1998 1,787 981 806
1999 3,555 2,761 794
According to Internal Revenue Service (IRS) transcripts of
account, on or about October 29, 2001, the IRS received an offer-
in-compromise (OIC) from Mr. and Mrs. Harris to settle their
1995, 1996, 1997, 1998, and 1999 tax liabilities (first OIC).
The boxes for “Doubt as to Collectibility” and “Effective Tax
Administration” are marked on the first OIC. On March 29, 2002,
the IRS rejected the first OIC.
On or about July 26, 2002, Mr. and Mrs. Harris submitted
another OIC to settle their 1995, 1996, 1997, 1998, and 1999 tax
liabilities (second OIC). The boxes for “Doubt as to
Collectibility” and “Effective Tax Administration” are marked on
the second OIC. At this time, Mr. and Mrs. Harris were 71 years
2 All amounts are rounded to the nearest dollar.
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Last modified: May 25, 2011