- 13 -
$139,766.00[12] and this is based on the math error on
your last amended F656 that you signed on September 29,
2004.[13] If agreed, sign, date and return to the ad-
dress listed below.
Your timely response is requested by October 15, 2004
or your current offer may be returned without any
appeal rights.
If you have any questions or need more information,
please contact me at the address or the telephone
number listed below * * *
On September 15, 2004, the first offer specialist sent
another letter to petitioner (first offer specialist’s September
15, 2004 letter). In that letter, the first offer specialist
stated in pertinent part:
During an offer investigation an offer may be returned
when the investigation reveals the taxpayer doesn’t
have sufficient income tax withheld or paid. Our
records show you have an extension until October 15,
2004 for filing your year 2003 return. But only
$68,499.00 in tax payments was withheld. Based on our
calculations for year 2003 and using a gross income
figure of $351,223.00 a total of $105,161.00 should
have been paid on the income earned.
Enclosed is a copy of Form 1040-ES, Estimated Tax for
Individuals for you to figure and pay your estimated
tax due for year 2003. Provide us with a copy of the
completed worksheet and a check for the payment due, if
any[,] should be mailed to the address listed below.
12The record does not contain the “amended Form 656” re-
ferred to in the first settlement officer’s September 6, 2004
letter.
13The record does not indicate why the “last amended F656”
referred to in the first offer specialist’s September 6, 2004
letter could have been signed by petitioner and dated Sept. 29,
2004, which was after the date of that letter. See infra note
15.
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Last modified: March 27, 2008