Yvonne Thomas - Page 3

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               On February 26, 2005, respondent’s notice of deficiency was            
          delivered to and received by petitioner, but petitioner did not             
          file a petition with this Court to contest respondent’s                     
          deficiency determination.                                                   
               After assessment of the above deficiency, on October 29,               
          2005, respondent mailed to petitioner a notice of intent to levy,           
          and petitioner timely requested of respondent an Appeals Office             
          collection hearing.                                                         
               In the Appeals Office hearing, petitioner sought to raise an           
          issue as to the correctness of respondent’s above tax deficiency            
          determination, and petitioner requested an abatement of interest            
          solely on the ground that respondent’s tax deficiency                       
          determination was erroneous.  Petitioner did not raise any                  
          collection alternatives, and petitioner did not make or submit to           
          respondent an offer-in-compromise.  Because petitioner had                  
          received respondent’s February 22, 2005, notice of deficiency and           
          because petitioner could have petitioned the Tax Court with                 
          regard thereto, respondent’s Appeals officer declined to consider           
          petitioner’s 2002 Federal income tax liability and concluded that           
          the proposed levy should be sustained.  Also, respondent’s                  
          Appeals officer rejected petitioner’s claim for interest                    

               1  Respondent’s motion in limine does not seek to preclude             
          petitioner from pursuing her claim for interest abatement.                  

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