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Petitioner timely paid the offer amount of $83,779.
Petitioner also timely filed returns and paid the tax owed for
2001, 2003, and 2004. The dispute in this case focuses on
petitioner’s failure to timely pay his 2002 tax.
After respondent granted petitioner’s timely requests for
extensions, petitioner timely filed his 2002 Form 1040, U.S.
Individual Income Tax Return, on October 15, 2003. That return
showed a tax liability of $86,496, payments of $9,849, and a
remaining liability of $77,540.3 With his 2002 return,
petitioner submitted a $15,000 payment and a Form 9465,
Installment Agreement Request. On the Installment Agreement
Request, petitioner proposed to make payments of $20,000 on the
28th of each month.
Respondent neither accepted nor rejected petitioner’s
Installment Agreement Request. At trial, respondent did not
contest petitioner’s assertion that respondent never acted on the
Installment Agreement Request. Moreover, it is not clear from
the record whether any employee of respondent ever considered
petitioner’s Installment Agreement Request.
On November 14, 2003, respondent sent petitioner a letter
stating that, as part of his OIC, petitioner agreed to timely
file returns and pay his income taxes for 5 years following the
3 The figure of $77,540 includes an estimated tax penalty
of $893.
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Last modified: May 25, 2011