Rose Lynn Richmond - Page 2




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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          tax petitioner would owe for 1998 on the amount withdrawn by the            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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