Nance Eva Dehring - Page 9




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               Petitioner also attempted to show at trial that there was an           
          excess amount available from the December 1997 through March 1998           
          levies for prior periods that should have been applied to the tax           
          periods under consideration here.  A comparison of the records of           
          the County, and those of respondent, shows that the amount                  
          ultimately withheld from her salary by the County (net of                   
          “refunds”) was the same amount applied to satisfy her outstanding           
          tax liabilities for 1990, 1992, and 1993.  Respondent’s records             
          indicate that only the amount necessary to satisfy her                      
          liabilities was received and applied.  In addition, it seems that           
          petitioner was given proper credit for withholding taxes for the            
          years at issue.                                                             
               As petitioner failed to raise any other relevant issues,               
          the Court finds that respondent’s determination in this case                
          should be sustained.                                                        
                                                  Decision will be entered            
          for respondent.                                                             


















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