Michael A. Zapara and Gina A. Zapara - Page 1
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126 T.C. No. 11
UNITED STATES TAX COURT
MICHAEL A. ZAPARA AND GINA A. ZAPARA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 9480-02L. Filed April 25, 2006.
R moved for reconsideration of our Opinion
reported in Zapara v. Commissioner, 124 T.C. 223 (2005)
(Zapara I). Finding that R failed to comply with Ps’
written request to liquidate Ps’ levied-upon stock
accounts as required by sec. 6335(f), I.R.C., Zapara I
held that Ps were entitled to a credit for the value of
their seized stock as of the date by which it should
have been sold under the statute. R contends that Ps’
citation of sec. 6335(f), I.R.C., on reply brief
constituted the untimely raising of a new issue and
that the evidence does not show that Ps made sufficient
written request pursuant to sec. 6335(f), I.R.C. R
also contends that this Court lacks jurisdiction to
order the relief provided in Zapara I, which R
characterizes as an award of damages pursuant to sec.
* This Opinion supplements our prior Opinion in Zapara v.
Commissioner, 124 T.C. 223 (2005) (Zapara I).
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