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the Mayses waited too long to raise the issue.
Background
As one can see from this table, the Mayses only twice filed
their returns on time for the five years at issue in this case:
Year Date filed Assessment date
1999 11/11/03 1/5/04
2000 1/17/03 4/28/03
2001 1/17/03 2/24/03
2002 1/17/03 4/28/03
2003 4/15/04 5/31/04
The Commissioner nevertheless chose not to audit even the tardy
returns, accepting each as filed and assessing the tax shown plus
a failure-to-timely-file addition to tax for the 1999-2002 tax
years.
For each of these years other than 2003, the Mayses had
underpaid their taxes. The Commissioner decided to use his
authority to collect those unpaid taxes by using a combination of
liens and levies. He mailed the required notices, and the Mayses
exercised their right to ask for collection due process (CDP)
hearings for each year--including their 2003 year, for which they
received no collection notice because they owed no unpaid tax.
The IRS held a consolidated hearing for all the years on
June 30, 2004. Mr. Mays used the hearing to contest their
liabilities--arguing that he and his wife shouldn’t have to pay
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Last modified: May 25, 2011