Elsa Estelle Hopkins - Page 4




                                        - 3 -                                         
          years in issue, petitioner worked as an engineer technician.                
          Petitioner separated from Mr. Hopkins in December 1996, and they            
          remained separated at the time of trial.                                    
               In March 1997, petitioner and Mr. Hopkins’s home was                   
          foreclosed upon as the result of a late mortgage payment.  Mr.              
          Hopkins withdrew money from his section 401(k) account early in             
          1997.                                                                       
               Petitioner and Mr. Hopkins filed joint Federal income tax              
          returns for tax years 1995 and 1996 but did not pay all the tax             
          reported thereon.  The unpaid tax liabilities resulted from                 
          underwithholding from wages attributable to both petitioner and             
          Mr. Hopkins.  Respondent accepted the returns as filed and                  
          assessed tax as reported by petitioner and Mr. Hopkins.                     
               Respondent issued to petitioner a Final Notice of Intent to            
          Levy and Notice of Your Right to a Hearing Under IRC 6330 (notice           
          of intent to levy) dated February 7, 2004, for tax years 1994 and           
          1995.  Respondent filed a notice of Federal tax lien against                
          petitioner and Mr. Hopkins on April 19, 2004, for tax years 1994,           
          1995, and 1996 and issued them a Notice of Federal Tax Lien                 
          Filing and Your Right to a Hearing Under IRC 6320 on April 22,              
          2004.                                                                       
               On May 10, 2004, petitioner submitted a Form 12153, Request            
          for a Collection Due Process Hearing, and attached a Form 8857,             








Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007