Thomas R. Hochschild, Sr. - Page 2




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          Whether it was an abuse of discretion for respondent to decide to           
          proceed with collection by means of a notice of levy.                       
          Background                                                                  
               Petitioner resided at Middleberg Heights, Ohio, at the time            
          his petition was filed.  Petitioner failed to file 1989, 1990,              
          and 1991 Federal income tax returns.  Petitioner advanced, as the           
          reason for failing to file, his belief that the Internal Revenue            
          Service (IRS) would use the information against petitioner in his           
          litigation with the National Labor Relations Board (NLRB).                  
          Petitioner’s litigation with the NLRB is not related to                     
          petitioner’s section 6330 hearing.                                          
               Petitioner is a Vietnam veteran and has been diagnosed by              
          the Department of Veterans Affairs as “suffering from severe,               
          chronic Post Traumatic Stress Disorder, a psychiatric condition             
          which developed as a result of * * * [his] combat experience                
          during the Vietnam war.”  He also suffers from a marked hearing             
          impairment.                                                                 
               During the early 1990s, petitioner, as the president of                
          Crystal Window Cleaning Co., was involved in an injunction                  
          proceeding concerning the NLRB’s charges of unfair labor                    
          practices.  Injunctions had been granted against petitioner and             
          his company ordering that certain “anti-union behavior” be                  
          discontinued.  Petitioner was found in civil contempt for refusal           
          to comply with various court orders, and, ultimately, a jury                






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