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Year Income Tax Statutory Additions Total
1998 $5,026.51 $2,416.16 $7,442.67
1999 6,688.98 3,015.57 9,704.55
2000 4,569.00 764.60 5,333.60
2001 3,709.99 143.13 3,853.12
On January 27, 2003, petitioners filed a Form 12153,
Request for a Collection Due Process Hearing.
On May 21, 2003, the IRS Appeals Office sent a letter to
petitioners that acknowledged receipt of their request for a
hearing and explained the appeal process. On June 18, 2003, the
IRS Appeals Office sent petitioners a letter requesting that they
submit certain information, including a completed collection
information statement. On July 14, 2003, the Appeals officer
assigned to conduct the administrative hearing sent a letter to
petitioners requesting that they call her to schedule the
hearing.
Petitioners submitted a Form 433-A, Collection Information
Statement for Wage Earners and Self-Employed Individuals
(collection statement). On the collection statement, petitioners
stated that the value of their residence was $280,000, subject to
a $79,000 mortgage, and that they owned other real property
valued at $260,000. The value of the real property stated on the
collection statement was based on the assessed value of the
property for property tax purposes. On the collection statement,
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Last modified: May 25, 2011