http://www.losthorizons.com/phpBB/viewtopic.php?t=2362To All Warriors: This past week, Weds, to be exact I called the IRS on a CP22E letter I received for the TY 2006. After discussing the contents of the letter with the agent, I then asked her to check my account record on the CSED [collection statutes expiration date] for the years 1990-92 wherein I had taxes owed for which I went to tax court in Nov. of 2008, and lost. I know it sounds unreal that the IRS would still be trying to collect for these yrs almost 20 yrs later. ($110,000 and change)
The agent then asked me, how do you know about the CSED? I mentioned that I had studied tax law throughout the years in my desire to know the truth for myself. She then stated, "that not many people know about this law", and was suprised [sic] that I knew about this law. Needless to say the CSED for TY 1990 & 1992 expired on 12/29/09. The CSED for TY 1991 expired on 1/11/10. She then stated I would be receiving in the mail a letter from the IRS confirming that the CSED had expired on these yrs. and I no longer would be liable for them.
I thought I would share this with the Forum so those of you who owed the agency could check the CSED on the yrs. to make sure they had not expired, and to confront the IRS on it when they indeed have.
Freemanatlast
Later, he writes:
Thompson's Tax Court case was docket number 027649-07L.This had been an ongoing battle all these years. In the early 90's when I was ignorant and unknowledgeable concerning the tax laws, I let them [the Internal Revenue Service] issue a levy on my pay (I didn't have CTC knowledge then) they took over $32K over a period of 6 yrs. The reason I got to go to TC [United States Tax Court] is for 1992 I never received an NOD [a statutory notice of deficiency, or 90 day letter], and since all the years 1990-92 and other yrs. 2002-03 were included in the petition I filed they (IRS) had no choice but agree that I never received an NOD and thus allowing me to continue my case in TC. In 2005 I filed a bankruptcy and that stalled their collection efforts until I got to TC, during that period after the bankruptcy they harrassed and threatened me with their letters of collection, levy, and liens, I responded to each letter and nothing happened. After TC they sent the same letters again and never levied my pay. I knew the CSED was close because I had discussed this with the IRS attorney at TC, he said there was 240 days for them to collect after TC concluded, or the CSED would expire. I am still battling with them on 2004-2008 CTC filings, have never received a refund only frivolous refund letters and penalties, but they have still not levied my pay or bank account. My company has a letter on file explaining to them about the unlawful levy tactics the IRS is famous for, and that they are to notify me prior to any levy action, and that failure to follow my request will result in litigation against them in court. So far nothing has come to me from the company about the IRS. I know for a fact that the IRS has contacted my company to obtain and certify information concerning W2's I never sent in when I filed my CTC returns from 2004-2008, that's about it. This is a never ending battle and will continue, we'll see what happens as I expect to go to TC on the yrs 2004-2008 also.
Freemanatlast
His bankruptcy is found at docket number 05-52249, U.S. Bankruptcy Court for the District of Nevada, Reno Division.