- 6 -
and interest as provided by law accrued after November 10, 1997.5
(We shall refer to any unpaid and unabated assessed amounts with
respect to petitioner’s taxable year 1996, as well as interest as
provided by law accrued after April 13, 1998, as petitioner’s
unpaid 1996 liability.)
Respondent issued to petitioner the notice and demand for
payment required by section 6303(a) with respect to petitioner’s
unpaid 1996 liability.
On September 10, 1998, petitioner filed a return for his
taxable year 1997 (1997 return). When petitioner filed his 1997
return, he did not pay the tax due shown in that return (i.e.,
$12,530).
On October 26, 1998, respondent assessed the tax due of
$12,530 shown in petitioner’s 1997 return, additions to tax under
sections 6651(a)(1) and (2) and 6654 of $563.85, $438.55, and
$228.11, respectively, and interest as provided by law for
petitioner’s taxable year 1997. (We shall refer to any unpaid
assessed amounts with respect to petitioner’s taxable year 1997,
as well as interest as provided by law accrued after October 26,
1998, as petitioner’s unpaid 1997 liability.)
Respondent issued to petitioner the notice and demand for
payment required by section 6303(a) with respect to petitioner’s
5On Apr. 15, 1999, respondent credited a refund of $610 due
to petitioner for his taxable year 1998 against the liability for
petitioner’s taxable year 1996.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008