- 3 - Hearing from respondent.4 On December 16, 2003, petitioners filed a Form 12153, Request for a Collection Due Process Hearing, with respect to their unpaid employment and income tax liabilities for the years 1997 through 2001. On their Form 12153, petitioners requested additional time to enable the U.S. Trustee to complete the final accounting regarding the bankruptcy estate and to make final distribution in the bankruptcy case. Petitioners intend to apply any distribution they receive to their outstanding tax liabilities. On or about May 10, 2004, petitioners sent a completed Form 656, Offer in Compromise, to respondent, offering to compromise specified Federal tax liabilities for $9,024.25. The offer-in- compromise covered petitioners’ income tax liabilities for 1997, 1998, and 1999 and Mr. Salazar’s employment tax liabilities for the quarters ending December 31, 1998, through September 30, 1999, and March 31, 2000, through June 30, 2001.5 By letter dated May 14, 2004, respondent scheduled petitioners’ Appeals Office hearing for June 3, 2004. According 4The record does not indicate for which of petitioners’ tax liabilities the notice of intent to levy was sent. 5Petitioners contend that they offered to compromise Mr. Salazar’s unpaid employment tax liabilities for all quarters ending Dec. 31, 1998, through June 30, 2001. However, petitioners did not include the quarter ended Dec. 31, 1999, on the Form 656, Offer in Compromise, they submitted.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011