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liability for 1998.1 As explained in detail below, we shall
sustain respondent’s determination.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts and attached exhibits are incorporated in our findings by
this reference. Petitioner resided in Illinois at the time the
petition was filed.
Respondent’s 1998 Levy
On April 3, 1998, respondent served a notice of levy on
petitioner’s retirement account (the 1998 levy). At the time,
petitioner owed a total of $44,716.85 in Federal income tax for
1982, 1985, 1987, 1991, and 1993 to 1996. On May 18, 1998,
respondent received an unspecified sum from petitioner’s
retirement account and applied $8,735.89 and $11,468.08 of those
funds to petitioner’s unpaid taxes for 1982 and 1985,
respectively. Respondent also applied $11,179 collected from
petitioner’s retirement account as a credit against the income
tax petitioner would owe for 1998 on the amount withdrawn by the
levy from the account.
Petitioner’s Refund Claims for 1982 and 1985
In September 1998, petitioner filed with respondent Forms
843, Claim for Refund and Request for Abatement, for the taxable
1 All section references are to the Internal Revenue Code
of 1986, as amended.
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