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2. Held, further, respondent's determination that
petitioner is not a publicly supported organization
described in sec. 509(a)(2), I.R.C., and is therefore a
private foundation, is sustained.
3. Held, further, respondent's cashing of
petitioner's check submitted with a letter purportedly
offering to compromise petitioner's unrelated business
income tax liability for 1993 does not constitute a valid
offer in compromise. See sec. 7122, I.R.C.; Botany Worsted
Mills v. United States, 278 U.S. 282, 288-289 (1929); sec.
301.7122-1(d), Proced. & Admin. Regs.
Truman Clare, for petitioner.
William I. Miller, for respondent.
MEMORANDUM OPINION
NIMS, Judge: Respondent determined that petitioner
qualified for exemption from Federal income tax under section
501(a) as an organization described in section 501(c)(3).
Respondent further determined that petitioner does not qualify
for the exception from private foundation categorization
contained in section 509(a)(2). Petitioner challenges
respondent's determination by invoking the jurisdiction of this
Court for a declaratory judgment pursuant to section 7428.
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the years in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure. All dollar amounts are rounded to the
nearest dollar.
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Last modified: May 25, 2011