- 6 - light of the refunds that petitioner anticipated he was to receive from the filing of amended returns for taxable years 1999 and 2000, and his Federal income tax return for 2004. Mr. Callanan contacted Mr. Goldammer and reiterated that petitioner’s proposal was still unacceptable. In that same conversation, Mr. Callanan informed Mr. Goldammer that despite his continuing rejection of petitioner’s proposal, he would “work on petitioner’s financial statement” and get back to him. On July 6, 2005, Mr. Callanan contacted Mr. Goldammer and informed him that because the outstanding liability owed was below $25,000--$18,277.54, to be precise--he could accept an installment agreement. Mr. Callanan then proposed that petitioner agree to make monthly payments of $375. Petitioner rejected this offer. The record in this case includes petitioner’s Federal income tax return for the taxable year 2003. On that return, petitioner reported wages, salaries, and tips in the amount of $125,979. Petitioner also reported rental income from six residential and commercial properties that he owns, including a banquet hall. As of the time the present motion was filed, petitioner had filed neither his Federal income tax return for taxable year 2004, nor any amended returns for 1999 or 2000.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007