Suzanne E. Barrera, a.k.a. Suzanne E. Battle - Page 14




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               On July 24, 2000, the IRS issued a Statutory Notice of                 
          Intent to Levy to Mr. Barrera and petitioner with respect to                
          their unpaid tax liability for taxable year 1998 (1998 collection           
          notice).7  Petitioner did not read the 1998 collection notice               
          from the IRS.  During her marriage, petitioner would not open               
          letters jointly addressed to both her and Mr. Barrera because Mr.           
          Barrera took care of all jointly addressed correspondence and               
          petitioner felt such letters were for Mr. Barrera.  Petitioner              
          recalled that letters from the IRS had come to the house during             
          this time, but because such letters were addressed to petitioner            
          and Mr. Barrera jointly, they went straight to Mr. Barrera.                 
               Petitioner and Mr. Barrera timely filed joint returns for              
          taxable years 2001 and 2002 showing adjusted gross income of                
          $2,108 and $24,886, respectively.  The taxes reported as owed on            
          the returns were timely paid.  Petitioner was the sole earner in            
          her family during 2001 and 2002 and due to excess withholding               
          from her job at Capretto Shoes and credits, she had overpayment             
          credits of $2,804 and $3,288 with respect to her income taxes for           
          2001 and 2002, respectively.  Respondent did not refund these               
          overpayment credits to petitioner, but instead transferred the              


               7   The 1998 collection notice was not in respondent’s                 
          administrative record and was not presented as evidence at trial.           
          Respondent introduced Form 4340, Certificate of Assessments,                
          Payments, and Other Specified Matters, dated May 4, 2004, for               
          taxable year 1998 to show that the 1998 collection notice was               
          issued to Mr. Barrera and petitioner on July 24, 2000.                      






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