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issue because he earned insufficient income in 1990 and had
sufficient overpayments from subsequent tax years to satisfy any
tax liabilities for 1997 and 1999. Petitioner also informed Ms.
Derrick that he was unsure whether he received the notice of
deficiency for 1990 because he was transient at that time.
On November 21, 2005, respondent’s Appeals Office issued
petitioner a notice of determination sustaining the filing of the
notice of Federal tax lien. In the notice of determination, Ms.
Derrick found that the 1990 notice of deficiency was mailed to
the correct address, and as a result petitioner could not dispute
the underlying liability for such year. She also found that
petitioner’s overpayment credits did not satisfy his outstanding
tax liabilities for 1997 and 1999 because the credits were used
to offset petitioner’s 1990 tax liability.5 Additionally, Ms.
Derrick explained that petitioner was barred from using the
$1,292 credit from 1998 to offset his outstanding tax liabilities
because the 1998 return was filed more than 2 years from the time
the tax was paid.6 Petitioner refused to discuss any collection
alternatives during the hearing.
5 Ms. Derrick’s determination did not indicate petitioner’s
overpayment credits were also used to offset his outstanding
liability in 1989. See supra note 4.
6 See supra note 2. Petitioner did not raise this issue at
trial.
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Last modified: November 10, 2007