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On August 25, 2005, respondent applied the proceeds of the
bankruptcy distribution to Mr. Salazar’s outstanding employment
tax liabilities for the taxable periods ending December 31, 1998,
March 31, 1999, and June 30, 1999. However, the amounts that
respondent applied to these taxable periods exceeded the priority
claims for those periods. On April 24, 2007, respondent adjusted
the application of the bankruptcy proceeds to also include
partial payments for the taxable periods ending September 30,
1999, as well as December 31, 1999.
As of June 30, 2005, Mr. Salazar still had unpaid employment
tax liabilities that included:
Period Ending Unpaid Balance
12/31/98 $2,636.81
3/31/99 5,281.02
6/30/99 4,067.44
9/30/99 5,904.60
12/31/99 5,158.55
3/31/00 4,219.10
6/30/00 4,729.82
9/30/00 5,522.11
12/31/00 4,670.33
3/31/01 4,097.97
6/30/01 1,752.20
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Last modified: March 27, 2008