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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the accompanying exhibits are
incorporated herein by this reference.
Petitioners are husband and wife. At the time of the filing
of the petition, petitioners resided in Portsmouth, Virginia.
Petitioner John P. Lynn is hereinafter individually referred to
as petitioner.
Petitioners timely filed a joint 1994 Federal income tax
return, reporting a tax liability of $3,671.51 and withholding
of $38.27. Petitioners did not submit a payment with their 1994
tax return.
On October 15, 1996, petitioners signed a Form 433-D,
Installment Agreement, with respect to petitioners’ 1990 and 1994
tax years (the installment agreement).1 Revenue Officer N.
Mitchell signed the installment agreement as the “originator”.
Pursuant to the installment agreement, petitioners agreed to pay
their 1990 and 1994 Federal income tax liability as follows:
1With respect to petitioners’ 1990 tax year, the installment
agreement dated Oct. 15, 1996, superseded a prior installment
agreement dated Feb. 12, 1993 (the prior installment agreement).
The entire tax liability set forth on the prior installment
agreement relates to a sec. 6672 trust fund penalty of $5,689.71.
We note that we do not have jurisdiction over collection of sec.
6672 trust fund penalties, sec. 6672(c)(2), but that our
jurisdiction in the instant case over petitioners’ 1994 Federal
income tax liability is not affected by that circumstance.
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Last modified: May 25, 2011