- 7 -
of balance due for the taxable year 1998, petitioner failed to
remit payment. On February 11, 2003, respondent mailed to
petitioner a Final Notice of Intent to Levy and Notice of Your
Right to a Hearing for 1998 in accordance with section 6330.
Petitioner timely submitted to respondent a Form 12153, Request
for a Collection Due Process Hearing, which stated: “THE
DEFICIENCY IS DUE TO IRS AUDIT AND APPEALS HEARING. THE CASE IS
CURRENTLY BEING DISCUSSED WITH TAXPAYER ADVOCATE IN CHICAGO,
ILLINOIS. WE REQUEST THAT NO ADDITIONAL COLLECTION ACTIVITY BE
COMMENCED UNTIL AFTER RESOLUTION WITH TAXPAYER ADVOCATE.”
During the administrative proceedings that followed, the Appeals
officer assigned to the matter informed petitioner that the
Appeals Office did not have the authority to consider
petitioner’s claim for prepayment credits from the taxable years
1982 and 1985.
On June 2, 2004, respondent mailed to petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 informing petitioner that respondent intended to
proceed with the proposed levy. An Appeals case memo attached to
the notice of determination referred to petitioner’s claims for
prepayment credits and stated in pertinent part:
The prepayment credits were withholdings and prior
levies for the 1982 and 1985 tax years. An adjustment
was made disallowing the levies at the Examination and
Appeals level. The United States Tax Court rendered a
decision that was entered on May 22, 2002 that decided
that the prior levies would not be allowed as a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: March 27, 2008