B-133416, MAR. 11, 1958
Highlights
JACK: REFERENCE IS MADE TO YOUR LETTER. THE CERTIFICATE OF SETTLEMENT WAS FORWARDED TO THE DISTRICT DIRECTOR OF INTERNAL REVENUE. WAS ADVISED THAT THE CHECK SHOULD BE DRAWN IN FAVOR OF THE TREASURER. HE WAS ALSO ADVISED THAT UPON RECEIPT OF THE CHECK FROM THE DISBURSING OFFICER A NOTICE OF LEVY. IT APPEARS THESE INSTRUCTIONS WERE FOLLOWED. IN THE CIRCUMSTANCES WE WILL TAKE NO FURTHER ACTION AT THIS TIME. IT IS REQUESTED THAT A COPY OF THE SCHEDULE BE FORWARDED HERE FOR OUR FILES.
B-133416, MAR. 11, 1958
TO MR. ROBERT L. JACK:
REFERENCE IS MADE TO YOUR LETTER, FILE O:C:OM:RVE, DATED JANUARY 22, 1958, AND ENCLOSURE, RELATIVE TO A CHECK IN THE AMOUNT OF $794.60, DRAWN IN FAVOR OF THE TREASURER, STATE OF GEORGIA, PURSUANT TO OUR CERTIFICATE OF SETTLEMENT DATED NOVEMBER 7, 1957, ISSUED IN CONNECTION WITH THE INDEBTEDNESS OF ANDRU CONSTRUCTION COMPANY FOR WITHHOLDING AND FEDERAL INSURANCE CONTRIBUTION ACT TAXES FOR THE SECOND AND THIRD QUARTERS OF 1955.
THE CERTIFICATE OF SETTLEMENT WAS FORWARDED TO THE DISTRICT DIRECTOR OF INTERNAL REVENUE, ATLANTA, GEORGIA, WITH INSTRUCTIONS FOR PROCESSING. WAS ADVISED THAT THE CHECK SHOULD BE DRAWN IN FAVOR OF THE TREASURER, STATE OF GEORGIA, AND A NOTATION ENTERED ON FORM 1166 REQUESTING THE DISBURSING OFFICER TO FORWARD THE CHECK TO WILLIAM J. BOOKHOLT, DISTRICT DIRECTOR OF INTERNAL REVENUE SERVICE, ATLANTA, GEORGIA. HE WAS ALSO ADVISED THAT UPON RECEIPT OF THE CHECK FROM THE DISBURSING OFFICER A NOTICE OF LEVY, FORM 668A, COVERING THE TAY PAYER'S LIABILITY, BE PREPARED AND SERVED UPON THE APPROPRIATE OFFICIAL OF THE STATE OF GEORGIA SIMULTANEOUSLY WITH THE DELIVERY OF THE CHECK.
IT APPEARS THESE INSTRUCTIONS WERE FOLLOWED. HOWEVER, THE TREASURER OF THE STATE OF GEORGIA HAS REFUSED TO ACCEPT THE CHECK OR THE LEVY ISSUED. YOU REQUEST TO BE ADVISED AS TO THE STEPS THAT NOW SHOULD BE TAKEN IN THE MATTER.
IN THE CIRCUMSTANCES WE WILL TAKE NO FURTHER ACTION AT THIS TIME. ORDER TO DISPOSE OF THE OUTSTANDING CHECK, THERE SHOULD BE PLACED ON THE FACE OF THE CHECK, IMMEDIATELY BELOW THE PAYEE'S NAME, THE NOTATION "NOT NEGOTIABLE. FOR PAYMENT AND CREDIT IN THE TREASURER'S ACCOUNT.' THE REGULAR INTERNAL REVENUE SERVICE INDORSEMENT STAMP SHOULD BE PLACED ON THE BACK OF THE CHECK. ALSO, AN EXPLANATION FOR THIS ACTION SHOULD BE MADE ON THE SCHEDULE OF COLLECTION AND THE LETTER OF JANUARY 2, 1958, FROM THE TREASURER OF GEORGIA, OR A COPY THEREOF, SHOULD BE ATTACHED TO THE SCHEDULE. IT IS REQUESTED THAT A COPY OF THE SCHEDULE BE FORWARDED HERE FOR OUR FILES.