Hafiz v. Levin

{¶ 1} Appellants, Abdul and Rawnaq Hafiz, contest an assessment of unpaid personal income taxes. In 1992, the Internal Revenue Service (“IRS”) began an audit of appellants’ personal income tax returns for tax years 1989, 1990, and 1991. In January 1994, the IRS proposed adjustments to appellants’ federal tax returns for the tax years in question. Appellants disagreed with the proposed adjustments and appealed through the IRS’s administrative hearing process. The IRS matter became final in 2001, after appellants had paid a total of $227,000 to resolve any remaining deficiencies regarding their…