That would be impossible for someone here to do. First, due to privacy laws, the IRS cannot divulge information about the taxpayer's tax situation. So you would have to rely on what Kuglin would be willing to share but you could never know for sure if she is telling the truth. If she authorized you to represent her before the IRS for the tax years in question (and you would have to be a CPA or attorney or enrolled agent) then you could request the payment information from the IRS.Leroy Mercer wrote: ↑Thu Dec 05, 2024 6:32 pm So, can someone please refresh my memory and show me info that she did actually pay?
You could look at the public recording offices for the county where Kuglin resided or where she owned property. You would probably find notices of the tax lien(s) filed that give the unpaid assessment figure but that is only good for the month that the notice was recorded; it would not reflect the current balance (unpaid balance plus accruals of unassessed penalties and interest). You might discover a notice of lien release or satisfied judgment which could indicate that the lien amount had been paid off, but it could also mean that the taxpayer received a discharge of the debt through bankruptcy or had an offer in compromise accepted for a settlement of the tax debt. In the case of the latter, you could request the IRS to view the public information file to view the terms of an accepted offer. But it is not likely that the IRS would accept an offer given Kuglin's tax history.
In short, there is really not a practical easy way to determine what, if anything, was paid towards her liability. The Dan Evans link mentioned above talks about the IRS securing a judgment of 1.3 million which means that a sizeable portion of the liability remained owing and the government believed it could collect more from Kuglin over the next 20 years. Apparently the IRS seized real estate belonging to Kuglin as well, since the link mentions that they had sold it. But again, no figures are provided or are available.
Actually, looking at the link, it says Kuglin had entered into a settlement with the IRS for approximately half the debt. That was in 2004 but apparently she did failed to pay the settlement amount in full, which explains why the IRS filed the lien notice in 2006, secure the judgment in 2011 and sold her property in 2013.
