- 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
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