- 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