Richard M. Downing - Page 11

                                       - 11 -                                         
          Appeals Officer Talbott requested petitioner to provide                     
          additional information, including a statement from Astrid Downing           
          that she had intended to file a 1995 joint return with                      
          petitioner.  Insofar as the record reveals, petitioner never                
          provided such a statement.                                                  
               Ultimately, Appeals Officer Talbott determined that no joint           
          return had been filed.  According to his case activity records,             
          however, Appeals Officer Talbott offered “to abate the 1995 FTF             
          [failure to file] penalty, apply the $8,728 from excess                     
          collections and assume that a [married filing separate] return              
          was filed as of 10/30/96.”  Petitioner rejected this offer.4                
          Nevertheless, the final notice of determination, dated March 8,             
          2005, adopted this approach, while sustaining the notice of tax             
          lien.5  An attachment to the notice of determination, “Attachment           
          --Letter 3193, Notice of Determination”, states in pertinent                
               The administrative file includes a Form 1040 for 1995,                 
               which was not signed by either the taxpayer or the                     
               preparer, showing a tax liability of $77,017, claiming                 

               4 The parties also continued to disagree over the treatment            
          of the $25,000 payment that petitioner had submitted with his               
          1995 filing extension request.  Respondent’s records showed that            
          $21,612 of this payment had been refunded to petitioner and                 
          Astrid Downing in 1996.  Petitioner proposed that half this                 
          refund be applied to his 1995 tax.  Appeals Officer Talbott                 
          rejected this offer but agreed to abate interest on petitioner’s            
          1995 tax liability to the extent associated with a $25,000                  
               5 Also on Mar. 8, 2005, respondent issued an “Equivalent               
          Hearing” decision letter concluding that the levy with respect to           
          petitioner’s 1995 and 1999 tax was appropriate.                             

Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next 

Last modified: November 10, 2007