- 3 -
Filing of Federal Income Tax Returns
Petitioner delinquently filed his Federal income tax return
for taxable year 2000 on October 22, 2002. On his 2000 return,
he reported tax in the amount of $13,825, less withholding
credits of $12,502. He did not remit the $1,323 owed when he
filed his return. Petitioner later made three payments, totaling
$557, towards the amount owed for 2000.
Petitioner delinquently filed his Federal income tax return
for taxable year 2001 on January 28, 2003. On his 2001 return,
he reported tax in the amount of $22,511, less withholding
credits of $5,099. He did not remit the $17,412 owed when he
filed his return.
Petitioner delinquently filed his 2002 Federal income tax
return on May 1, 2003. On his 2002 return, he reported tax in
the amount of $6,227, less withholding credits of $1,700. He did
not remit the $4,672 owed when he filed his return.
Request for Collections Due Process Hearing
On August 7, 2004, respondent mailed to petitioner a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
Under Section 6330/6331, which stated that respondent intended to
levy on petitioner’s IRA account in 30 days. In response,
petitioner timely filed a request for a collection due process
(CDP) hearing with respondent’s Appeals Office. Petitioner’s
request for a hearing indicated his disagreement with
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008