Rose Lynn Richmond - Page 4




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               The parties’ disagreement whether the period of limitations            
          governing collection for the taxable years 1982 and 1985 remained           
          open in May 1998 turns on the specific date in 1990 that                    
          petitioner and her husband submitted the offer-in-compromise in             
          question.  Relying on entries appearing in transcripts of                   
          petitioner’s accounts, specifically Forms 4340, Certificate of              
          Assessments, Payments, and Other Specified Matters, for the                 
          taxable years 1982 and 1985, and a Master File Transcript                   
          (TAXMODA) for the taxable year 1985, respondent determined that             
          the offer-in-compromise was submitted on January 4, 1990, making            
          the 1998 levy timely.  Relying primarily on correspondence from             
          the revenue officer tasked with reviewing petitioner’s offer-in-            
          compromise, petitioner asserted that the offer was submitted on             
          November 29, 1990, in which case the 1998 levy was untimely.                
          There is no dispute that petitioner withdrew the offer-in-                  
          compromise on June 28, 1991.                                                
               In November 2000, petitioner requested the assistance of the           
          Internal Revenue Service Taxpayer Advocate Service (TAS) with               
          regard to her refund claims for the taxable years 1982 and 1985.            
          By letter dated September 11, 2001, TAS informed petitioner that            
          its review of the matter revealed that, as of May 1998--the date            
          respondent collected funds from petitioner’s retirement account--           










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