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1997,4 1998, 1999, and 2000.
To reflect the foregoing,
Decision will be entered for
respondent.
4The notice of Federal tax lien that respondent prepared and
filed showed an unpaid liability of $858.74 for petitioner’s
taxable year 1997. That notice was prepared on July 8, 2004,
before respondent (1) debited petitioner’s account for 1997 for
“FEES AND COLLECTION COSTS” of $6 and (2) credited that account
for the $853.74 payment that petitioner made on Aug. 12, 2004.
As of Aug. 16, 2004, petitioner’s account for his taxable year
1997 showed that he had an unpaid liability of $11. That liabil-
ity, as well as any interest as provided by law, is the correct
amount of petitioner’s unpaid liability for 1997.
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