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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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