Robert Lindley Cowley - Page 6




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          insufficient income to generate a tax liability in 1990, and he             
          did not have tax liabilities for 1997 and 1999 because he had               
          sufficient overpayment credits from subsequent tax years to                 
          satisfy any outstanding tax liability.  On June 1, 2005,                    
          petitioner mailed a Form 433-A to respondent’s Appeals Office,              
          where his hearing request was being considered.                             
               On October 17, 2005, Settlement Officer Kathleen Derrick               
          mailed petitioner a letter scheduling a telephonic hearing.  The            
          letter informed petitioner he could not contest the underlying              
          income tax liability for 1990 because he had received a statutory           
          notice of deficiency for that year and had not filed a petition             
          in Tax Court.  The letter also included literal transcripts for             
          1990 and 1997 through 2003 reflecting the balances due and the              
          payments that were applied to those years.4  The letter indicated           
          that if there were any “payments for which you believe you have             
          not been credited, please provide copies of cancelled checks for            
          these payments”.                                                            
               On November 3, 2005, a telephonic hearing was held between             
          Ms. Derrick and petitioner, during which petitioner asserted he             
          did not owe any of the income tax liabilities for the years at              


               4 The transcripts indicated overpayment credits of $300 and            
          $678 were transferred from 2000 and 2001, respectively, and                 
          applied to petitioner’s 1989 tax liability.  The transcripts also           
          indicated overpayment credits of $1,309 and $677 were transferred           
          from 2002 and 2003, respectively, and applied to petitioner’s               
          1990 tax liability.                                                         






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