Mederes v. Commissioner of Internal Revenue, 072519 FEDTAX, 4871-19 L

Docket Nº:4871-19 L
Opinion Judge:Diana L. Leyden Special Trial Judge.
Party Name:JUAN M. MEDERES & MONICA MEDERES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Case Date:July 25, 2019
Court:United States Tax Court
 
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JUAN M. MEDERES & MONICA MEDERES, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 4871-19 L

United States Tax Court

July 25, 2019

ORDER

Diana L. Leyden Special Trial Judge.

On March 11, 2019, petitioners filed a petition to review the Internal Revenue Service's (IRS)1 Notice Of Determination Concerning Collection Action(s) Under Section 6320 and/or 63302 (notice of determination), dated February 8, 2019. The notice of determination sustained a proposed levy with respect to petitioners' unpaid tax liabilities for 2009, 2010, 2011, 2012, and 2013.

On June 17, 2019, respondent file a Motion For Summary Judgment (motion), pursuant to Rule 121, supported by a declaration submitted by Sally A. Bujnoch, IRS Office of Appeals (Appeals Office) settlement officer. By Order dated June 18, 2019, the Court directed petitioners to file a response to the motion.

On July 10, 2019, petitioners filed a Response to Motion for Summary Judgment (response) opposing the motion. By Order dated July 18, 2019, the motion was assigned to the undersigned for disposition.

As discussed more fully below, upon review of the record on respondent's motion, the Court concludes that there are genuine disputes as to material facts and that respondent is not entitled to judgment as a matter of law. See sec. 7443A(b)(4), (c).

Background

Petitioners resided in Texas at the time the petition was filed with the Court.

On January 17, 2014, petitioners late filed their federal income tax returns for 2009 and 2010. On March 10, 2014, respondent assessed against petitioners the tax reported on those returns, together with additions to tax for failure to timely file, failure to timely pay, and failure to pay estimated tax, as well as statutory interest. On that same date, respondent sent petitioners statutory notices of balance due, i.e., notice and demand, pursuant to section 6303. The IRS granted petitioners an installment agreement, they made one payment of $3, 220, and then the installment agreement was terminated.

On May 5, 2014, petitioners late filed their federal income tax returns for 2011 and 2012. Petitioners made a payment toward the assessment for 2011 of $5, 000 on May 7, 2014. On June 16, 2014, respondent assessed against petitioners the tax reported on those returns, together with additions to tax for failure to timely file, failure to timely pay, and failure to pay estimated tax, as well as statutory interest. On that same date, respondent sent petitioners statutory notices of balance due, i.e., notice and demand, pursuant to section 6303. Petitioners made a payment of $3, 897 on June 27, 2014, towards the balance for 2012.

On August 11, 2014, the IRS assessed additional tax for 2011 and 2012 of $3, 218 and $1, 648 respectively. The record does not indicate if the IRS issued a notice of deficiency or a notice of balance due, i.e., notice of demand, pursuant to section 6303 with respect to this additional tax. The IRS granted petitioners an installment agreement with respect to the 2011 tax liability, but petitioners did not make any installment payments and the agreement was terminated. The record on the motion indicates that the IRS applied overpaid credits from petitioners' 2012 tax return to the 2011 tax liability on June 27, 2014 (two payments), October 19, 2015 (two payments), and February 12, 2016 (one payment), totaling $9, 389.36. However, the record also indicates that when petitioners late...

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