Gary G. Boyd - Page 10




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               Petitioner also placed into evidence copies of the fronts of           
          two money orders in the amounts of $299.99 and $434, dated June             
          10, 1994, and September 3, 1997, respectively, and both made                
          payable to the IRS.  The evidence does not indicate, however,               
          whether those money orders were ever negotiated.  The IRS has no            
          record of having received either money order.                               
               Without credible evidence showing that petitioner made                 
          greater payments to the IRS than are reflected in the                       
          transcripts, we cannot assume that petitioner previously paid the           
          tax liabilities respondent is now attempting to collect.                    
          Accordingly, we conclude that respondent correctly determined               
          that collection efforts for taxable years 1991, 1992, 1993, 1996,           
          and 1997 should proceed.                                                    
          Petitioner’s Request for a New Trial                                        
               On brief, petitioner requests that he be granted a new                 
          trial and that a “tax attorney” be appointed to represent him.              
          Petitioner contends that with the assistance of a court-appointed           
          attorney he could obtain additional evidence to support his                 
          contentions that he has already paid certain Federal income taxes           
          that respondent is seeking to collect.5                                     
               A rehearing is an extraordinary measure and will be granted            

               5 Petitioner mentioned at the end of trial that he might               
          have some records at home that would evidence his payments to the           
          Internal Revenue Service.  We informed petitioner that we would             
          entertain a motion to reopen the record should he find any                  
          records of his previous payments.  Petitioner never made any such           
          motion.                                                                     




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