Duane S. Ashley - Page 11




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               Petitioner asks the Court to grant him various remedies,               
          including full compensation for claimed disability benefits,                
          appropriate redress for his alleged wrongful discharge by the               
          Government, an investigation of various complaints against the              
          Internal Revenue Service, and relief from petitioner’s unpaid               
          liability for 1989 and for any unpaid liabilities for taxable               
          years thereafter.                                                           
               We do not have the authority to resolve any of the matters             
          raised by petitioner except the issue as to whether respondent              
          may proceed with collection with respect to petitioner’s taxable            
          year 1989.  The record is devoid of any evidence establishing               
          that respondent abused respondent’s discretion in determining in            
          the notice of determination to proceed with collection with                 
          respect to that year.  On the record before us, we find that                
          respondent did not abuse respondent’s discretion in making that             
          determination.                                                              
               We have considered all of petitioner’s arguments and conten-           
          tions which are not discussed herein relating to whether respon-            
          dent may proceed with collection with respect to petitioner’s               
          taxable year 1989, and we find them to be without merit and/or              
          irrelevant.                                                                 
               To reflect the foregoing,                                              
                                             Decision will be entered for             
                                        respondent.                                   






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