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a check of $1,075 for one-half of petitioner’s 2004 estimated tax
payments. The letter further indicated that petitioner would pay
the balance in full on or before September 16, 2004.
On September 29, 2004, petitioner sent the Appeals officer a
letter stating, inter alia, that he would be mailing the balance
due for his 2004 estimated tax payment on October 4, 2004.
On October 4, 2004, petitioner sent the Appeals officer a
letter enclosing a check of $1,074 for the remaining balance of
petitioner’s 2004 estimated tax payments.
By October 15, 2004, petitioner was in compliance with his
tax obligations sufficient for consideration of a collection
alternative such as an installment agreement. The Appeals
officer determined, however, that there was an income discrepancy
of $175 between Form 433-A and petitioner’s 2003 return. The
Appeals officer requested petitioner to submit additional
financial information by November 4, 2004. On November 5, 2004,
petitioner requested additional time. At a time not disclosed in
the record, petitioner submitted bank and expense statements,
business and rent invoices, and utility invoices. On November
16, 2004, the Appeals officer closed petitioner’s case because
petitioner failed to provide the requested information by the
deadline.
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Last modified: May 25, 2011