Jerome Edward Brown and Mary L. Smith Brown - Page 6




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          salary as he is the sole income earner supporting his wife and              
          children.  Where the validity of the underlying tax liability is            
          not properly in issue, we review respondent’s determination for             
          an abuse of discretion.  Sego v. Commissioner, 114 T.C. 604, 610            
          (2000).                                                                     
               Based on petitioners’ late-filed 1996 tax return, respondent           
          abated a portion of petitioners’ income tax, additions to tax,              
          and interest for 1996.  As a result of the hearing, respondent              
          further abated a portion of the section 6651(a)(2) addition to              
          tax and interest for 1996 and 1997.                                         
               Petitioners simply do not want to pay the additions to tax             
          and interest associated with their failure to timely file and               
          failure to timely pay.  Petitioners did not submit an offer-in-             
          compromise or an installment agreement to respondent.  Respondent           
          gave due consideration to the collection alternatives raised by             
          petitioners and accepted them in part (i.e., respondent                     
          determined petitioners were entitled to a partial abatement of              
          the assessed section 6651(a)(2) addition to tax and the                     
          associated interest for 1996 and 1997).  We conclude that                   
          respondent’s determination was reasonable.                                  
               Petitioners have failed to raise a spousal defense or make a           
          valid challenge to the appropriateness of respondent’s intended             
          collection action.  These issues are now deemed conceded.  See              
          Rule 331(b)(4).  Accordingly, we conclude that respondent did not           






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