- 5 - $1,216.52 failure to file penalty for petitioners’ taxable period ending December 31, 1997. After petitioners received the discharge of debtor, respondent initiated collection on petitioners’ liabilities. On October 27, 2003, respondent sent petitioners a separate letter for each of the outstanding liabilities stating that he intended to seek collection by levy. Respondent’s notification of intent to levy indicated the following liabilities, including penalties and interest: Tax From Form Period Ending Unpaid Balance 1040 12/31/1997 $437.21 1040 12/31/1998 5,923.33 1040 12/31/1999 6,923.71 941 12/31/1998 3,970.30 941 3/31/1998 6,248.92 941 6/30/1999 5,658.56 941 9/30/1999 7,000.45 941 12/31/1999 6,122.27 941 3/31/2000 5,006.08 941 6/30/2000 5,626.37 941 9/30/2000 6,575.15 941 12/31/2000 5,855.57 941 3/31/2001 5,118.99 941 6/30/2001 2,210.01Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008