Wayne Smith - Page 8



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               During the taxable years in issue through the time that the            
          present motions were heard, petitioner resided with his mother in           
          her home.  The record contains a letter dated August 24, 2004,              
          and signed “Linora Smith” which states: “Wayne Smith has paid               
          $300 a month rent in cash for approximately the past three-and-             
          one-half years.”                                                            
               With respect to the substantiation of the above expenses,              
          the record contains voided photocopies of personal money orders             
          drafted on an account held with Central Communications Credit               
          Union dated January through March of 2005.  The “Pay to the Order           
          of” line on each of these money orders has been filled in by                
          hand, and neither the amounts reflected in these orders nor their           
          payees correspond exactly to the expenses listed above.                     
               Finally, and with respect to additional, “special”                     
          circumstances, the Explanation attached to the original OIC                 
          states that petitioner, at 56 years old, “is unable to find any             
          worthwhile work”, and that he previously underwent “two                     
          angioplasty procedures.”                                                    
          Collections Due Process Hearing                                             
               A CDP hearing occurred between petitioner’s representative             
          and the Internal Revenue Service (IRS) on May 11, 2005.  At that            
          hearing, petitioner’s representative restated the OIC in the                
          amount of $9,407.60, and also proposed a second, alternative OIC,           
          whereby the IRS could levy on petitioner’s then-existing accounts           
          to collect the full payment for the periods covered by the                  







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