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documentary evidence in support of petitioner’s claim, after
checking whether the payment petitioner claims to have made, or
any portion of it, had been applied (or misapplied) to prior
years, the settlement officer, relying upon the information
contained in respondent’s records, rejected petitioner’s claim
and caused the above-referenced notice of final determination to
be issued.
Discussion
The dispute between the parties is relatively simple.
Petitioner claims that she paid the liability reported on her
1995 return with a check sent to respondent with that return.
Stated in technical terms, petitioner is challenging the
existence of her 1995 tax liability, which, under the
circumstances, she is entitled to do in this proceeding. See
sec. 6330(c)(2)(B). Respondent, on the other hand, claims that
only a portion of the liability reported on petitioner’s 1995
return has been paid. According to respondent, it is appropriate
to collect by levy the unpaid portion of that liability (plus
interest and additions to tax). If the underlying liability in a
proceeding such as this is properly in dispute, then we review
de novo the Commissioner’s determination to proceed with
collection of that liability. Davis v. Commissioner, 115 T.C.
35, 39 (2000).
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Last modified: November 10, 2007