- 4 -
The parties settled the 1996 case and, on March 13, 1997,
the Court entered a decision pursuant to the parties’ stipulated
agreement that petitioners had a $2,931 deficiency and no
“addition to tax” under section 6662(a). On May 19, 1997,
respondent assessed this $2,931 deficiency and sent to
petitioners a notice and demand for $21,164.
On September 20, 2000, respondent sent to petitioners a
Final Notice - Notice of Intent to Levy and Notice of Your Right
to a Hearing relating to 1993. On October 17, 2000, petitioners
filed Form 12153, Request for a Collection Due Process Hearing.
On June 28, 2001, respondent mailed to petitioners a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330. On July 31, 2001, petitioners filed their petition
in the instant case. On August 7, 2001, petitioners filed an
amended petition. On September 6, 2001, respondent filed the
answer to this amended petition. This answer was signed by Ann
M. Welhaf (hereinafter sometimes referred to as Welhaf), Acting
Associate Area Counsel, and dated September 5, 2001. Welhaf also
prepared a memorandum dated September 5, 2001, addressed to:
Assistant Chief Counsel, Procedure and Administration, Collection
Bankruptcy and Summons, Attn: Alan Levine, Chief Branch 1, CBS.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007