- 7 -
Id. at (slip op. at 3). As to the second issue, it is well
settled in this Court that we review that issue under an abuse of
discretion standard. Id. at (slip op. at 6). Because the
judicial record at hand does not support our finding of any abuse
of discretion on the part of IRS Appeals, we sustain respondent’s
determination in full.3
Decision will be entered
for respondent.
3 As to petitioner’s request to allow him to meet with a
collection officer to discuss the $8,422.16, petitioner has not
set forth in his petition any bona fide argument that makes it
“either necessary or productive to remand this case to IRS
Appeals to consider” that amount. Lunsford v. Commissioner,
117 T.C. __, __ (2001) (slip op. at 11) (Lunsford II). We reject
that request on the basis of Lunsford II.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011