Kenneth Holten Black and Marie K. Morilus Black - Page 3




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          are to the Internal Revenue Code in effect for the year in issue,           
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              
                                     Background                                       
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits received into evidence            
          are incorporated herein by reference.  At the time the petition             
          was filed, petitioners resided in Williamsville, New York.                  
               Petitioners filed a joint Form 1040, U.S. Individual Income            
          Tax Return, for 2004.  The Internal Revenue Service (IRS)                   
          assessed the $24,143 tax shown on the return.  The IRS assessed             
          the following additional amounts:  (1) A $143 addition to tax for           
          failure to pay estimated tax; (2) a $115.96 addition to tax for             
          failure to pay timely; and (3) $86.09 in accrued interest.  After           
          the application of a $12,547 credit for withholding taxes, the              
          additional assessments resulted in an $11,941.05 unpaid balance.            
               The IRS sent petitioners a notice and demand for payment               
          within 60 days of the assessment.  In response, petitioners                 
          submitted an offer-in-compromise (OIC) on September 13, 2005,               
          which the IRS rejected, and petitioners appealed.  While                    
          petitioners’ appeal was pending, the IRS filed a Notice of                  
          Federal Tax Lien (NFTL) at the Erie County Clerk, Buffalo, New              
          York, on October 20, 2005.  The IRS issued to petitioners a                 
          Letter 3172(DO), Notice of Federal Tax Lien Filing and Your Right           







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