Jackson v. Comm’r, T.C. Memo. 2022-50 | May 12, 2022 | Vasquez, J. | Dkt. No. 19634-18L
Short Summary: Petitioners, a married couple residing in Kansas, timely filed their Forms 1040, Individual Income Tax Returns, for 2012, 2013, 2014, 2015, and 2016 but did not fully pay the tax shown on those returns. The Internal Revenue Service (“IRS”) assessed the balance of the unpaid tax, plus additions to tax and interest.
In January 2017, petitioners submitted a Form 9465, Installment Agreement Request, and Form 433-F, Collection Information Statement. Petitioners requested a monthly installment payment of $556. The IRS rejected this request on the grounds that petitioners had enough cash or equity to pay at least part of the balance due. The IRS also told petitioners that they would need to make all required estimated tax payments in order to become eligible for an installment agreement.
In July 2017, the IRS issued petitioners a notice of federal tax lien for 2012 through 2016. In November 2017, the IRS also issued a notice of federal tax lien for 2016. Both notices informed petitioners of their right to request a collection due process (“CDP”) hearing within 30 days of the date of the notices. Petitioners did not request a CDP hearing within that timeframe.