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This proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination) sent to petitioner on October 27, 2004. The issue
for decision is whether respondent abused his discretion in
determining that the proposed levy action should proceed
regarding petitioner’s unpaid Federal income tax and related
liabilities for 1999.
Background
Some of the facts have been stipulated, and they are so
found. The record consists of the stipulation of facts with
attached exhibits and the testimony of petitioner. At the time
of filing the petition, petitioner resided in San Ramon,
California.
On his 1999 Federal income tax return, petitioner claimed an
overpayment of $11,198. Respondent determined that petitioner’s
tax return contained mathematical or clerical errors and adjusted
his personal exemption and itemized deductions. After
adjustments, respondent determined that petitioner’s overpayment
was $10,566.26.1 Respondent assessed additional tax resulting
1 Respondent did not refund the overpayment to petitioner.
Instead, respondent applied $6,195.86 to petitioner’s unpaid tax
liability for 1997 and $4,370.40 to his unpaid tax liability for
1998.
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Last modified: May 25, 2011