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inappropriate for respondent to apply any refund credits from
2005 to the 2004 tax year. Respondent’s records4 show that
petitioner filed a 2004 return reporting a tax of $3,119, which
was assessed, and that petitioner was entitled to withholding
credits of $3,362.20. This difference in withholding credits
over the tax owed is $243.20, exactly the amount petitioner
claims as a refund. However, respondent’s records show that
respondent assessed an additional $450 in tax for 2004. There is
no explanation in respondent’s records as to why this occurred
and whether this assessment was preceded by a notice of
deficiency. Petitioner explained to the Appeals officer that
respondent had disallowed a claimed deduction for 2004 and that
petitioner had supplied additional information in support of that
deduction. The only answer that petitioner was ever able to
obtain from respondent was that the 2004 tax year could not be
considered, as it was not the subject of a levy action, and that
respondent’s Appeals officer did not have jurisdiction over
matters relating to 2004.
We find that respondent did not take into account the
relevant issues petitioner raised as required by section
6330(c)(3). Indeed, respondent explicitly declined to take into
4Respondent’s records consist of data stored in a computer.
Respondent’s records pertaining to petitioner’s 2004 tax
liability were printed on Sept. 13, 2005, well before
respondent’s Appeals officer upheld the levy on Feb. 10, 2006.
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