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On December 29, 2003, respondent assessed the determined
deficiency of $4,809 “per default of 90 day letter”, the addition
to tax for late filing in the lesser amount of $1,082.03, the
addition to tax for failure to pay estimated tax of $192.19,
statutory interest of $554.74, and an addition to tax under
section 6651(a)(2) for failure to pay tax in the amount of
$504.94.5 On that same date, respondent sent petitioner a notice
and demand for payment (also known as a statutory notice of
balance due). Petitioner did not pay the amount owing.
Respondent’s Final Notice and Petitioner’s Response
On June 2, 2004, respondent sent to petitioner a Final
Notice Of Intent To Levy And Notice Of Your Right To A Hearing in
respect to petitioner’s outstanding tax liability for 2001.
Respondent received from petitioner a timely Form 12153,
Request for a Collection Due Process Hearing (CDP hearing).
Petitioner stated in Form 12153 that he disagreed with the
5 At the hearing, respondent proffered Form 4340,
Certificate of Assessments, Payments, And Other Specified
Matters, which the Court received into evidence. According to
Form 4340, the addition to tax under sec. 6651(a)(1), as
determined in the Aug. 1, 2003 notice of deficiency, was
$1,202.25; i.e., 25 percent of the determined deficiency. The
addition to tax under sec. 6651(a)(1), as assessed on Dec. 29,
2003, was $1,082.03; i.e., 22.5 percent of the determined
deficiency. The date on which the assessment was made, and the
reduction in the amount of the addition to tax under sec.
6651(a)(1), demonstrate that respondent assessed the addition to
tax for late payment under sec. 6651(a)(2), and not an addition
to tax under sec. 6651(a)(3), as alleged by petitioner in his
proposed second amended petition. See sec. 6651(c)(1).
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