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basis to satisfy the 2001 tax liability. During the ensuing
months, as Mr. Giamelli and the Appeals officer were discussing
the installment agreement, Mr. Giamelli continued to send monthly
checks of $14,300 to respondent in partial payment of the 2001
tax liability.
On October 5, 2004, the Appeals officer informed Mr.
Giamelli that, under Internal Revenue Service (IRS) guidelines,
the installment agreement could not be processed if he was not
compliant with his estimated tax payments for tax years after
2001. Mr. Giamelli did not become compliant with his estimated
tax payments.
On November 15, 2004, respondent issued to Mr. and Mrs.
Giamelli the notice of determination sustaining the proposed
collection action for the 2001 tax liability. On December 3,
2004, Mr. Giamelli, without Mrs. Giamelli’s knowledge or
signature, filed a petition for lien or levy action under section
6320(c). The only issue raised by Mr. Giamelli in his petition
was his desire to be allowed to enter into an installment
agreement with respondent for the 2001 tax year. After the
petition was filed, Mr. Giamelli and respondent agreed to an
installment agreement to resolve the outstanding 2001 tax
liability, and Mr. Giamelli agreed to sign the necessary decision
document to submit to the Court.
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Last modified: November 10, 2007