- 4 -
Petitioner’s Returns for 1994 Through 2001
Petitioner filed Federal tax returns for 1994 through 2001.
For every year except 1999, petitioner failed to fully pay the
liabilities shown on those returns.
Installment Agreements
Petitioner entered into one or more installment agreements
that eventually covered all years at issue except 2001. More
particularly, according to respondent’s transcripts of
petitioner’s account, petitioner’s liabilities for various years
were made subject to one or more installment agreements on the
following dates:2
Date Tax Years
May 21, 1999 1994, 1995, and 1997
Oct. 3, 1999 1998
Jan. 1, 2000 1996
Mar. 13, 2000 1987, 1990, and 1991
Mar. 22, 2000 2000
According to respondent’s transcripts of petitioner’s
account, between June 1999 and March 2002 petitioner made 31
installment payments of about $750 each; respondent credited
these payments variously to petitioner’s 1987, 1994, and 1995
2 The record does not contain copies of any installment
agreements or any detailed information about them. It is unclear
from the record whether respondent and petitioner entered into
new installment agreements on these various dates or whether
existing installment agreements were modified to include
additional liabilities on these various dates.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011