- 9 - to one of the real properties. In section 8 of petitioner’s March 15, 2005 Form 433-A, petitioner indicated that he owned various accounts and/or notes receivable with a total amount due of $3,000. In section 9 of petitioner’s March 15, 2005 Form 433-A, petitioner listed various income items and various living expense items. With respect to the income items listed in that section, petitioner indicated that he had total monthly income of $1,010 consisting of $500 of monthly net income from business and $510 of monthly net rental income. With respect to the expense items listed in section 9 of petitioner’s March 15, 2005 Form 433-A, petitioner indicated that he had total monthly living expenses of $1,128 consisting of $393 of monthly expenses for food, clothing, housekeeping supplies, and personal care products, $400 of monthly expenses for housing and utilities, $200 of monthly expenses for transportation, $35 of monthly expenses for taxes, and $100 of other unidentified monthly expenses. On March 21, 2005, in response to petitioner’s March 16, 2005 letter, the settlement officer sent a letter to petitioner’s authorized representative (settlement officer’s March 21, 2005 letter). In that letter, the settlement officer stated in pertinent part: In response to your March 16, 2005 letter, this will advise you that I received and processed Form 940 and the related remittance for American Office Equipment [petitioner’s business]. However, our records indicatePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: November 10, 2007