Arthur W. & Rita C. Miller - Page 11

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               credit that the IRS owes us.  The only way anyone can                  
               generate credits is if you overpay taxes.  It’s like we                
               are giving the government a tax-free loan.  The govern-                
               ment gets to keep the full overpayment, we’re forced to                
               sell our home then we will be given back $3,000 per                    
               year.  My husband is 60 years old and I am 58 we will                  
               never in our lifetime get back all the overpaid taxes.                 
               * * * We addressed our situation from day one with                     
               payments until we both lost our jobs.  We have been                    
               trying to work things out reasonably.  As subsequent                   
               tax years were filed a credit was generated.  Meaning                  
               that we overpaid our taxes.                                            
               We are not asking you to modify, alter or eliminate tax                
               laws.  We are respectfully asking that realize that we                 
               have paid sufficient tax to cover our liability.  The                  
               only way to pay these phantom taxes is to sell our                     
               home.  If you ask us to sell our home and pay the taxes                
               we will be overpaying our tax obligation.  We don’t                    
               believe that Congress intended for this to happen.                     
               This is really an accounting issue.  The credit gener-                 
               ated should offset the tax liability.  [Reproduced                     
               literally.]                                                            
               At no time during the consideration by the Appeals Office of           
          petitioners’ Form 12153 with respect to the notice of tax lien              
          relating to their taxable years 2000 and 2001 did petitioners               
          provide Form 433-A, Collection Information Statement for Individ-           
          uals, or any other documentary evidence relating to their finan-            
          cial status or their financial situation at and after the respec-           
          tive times their 2000 return and 2001 return were filed.  Al-               
          though collection alternatives were discussed at the Appeals                
          Office’s consideration of petitioners’ Form 12153 with respect to           
          the notice of tax lien relating to their taxable years 2000 and             
          2001, at no time during the Appeals Office consideration of that            
          matter did petitioners submit an offer-in-compromise, installment           





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