- 13 -
respect to petitioner’s 1990 through 1993 income tax liabilities.
3. Petitioner did not raise any spousal defenses during
the hearing, and, consequently, none were considered.
4. Petitioner had signed a Form 870 agreeing to the
assessment of the 1990 through 1993 income tax deficiencies and
waiving his right to judicial review, thereby precluding any
challenge to the amount of the underlying liabilities.7
5. All legal and administrative requirements for the
filing of a nominee NFTL, including the requirement to request
and obtain Counsel’s approval, had been satisfied. Counsel’s
approval of the NFTL was based on documentation sufficient to
show that petitioner was the sole owner of the Claremore
property. Moreover, petitioner had admitted during the hearing
that he owned an interest in the Claremore property.
6. No collection alternatives were discussed because an
agreement could not be reached regarding the extent of
petitioner’s ownership interest in the Claremore property.
7. The filing of the nominee NFTL balanced the need for
efficient collection of taxes with the legitimate concern of the
taxpayer that the collection action be no more intrusive than
necessary and was appropriate under the circumstances.
7Petitioner did not contest this part of the Appeals
Office’s determination in his petition, at trial, or in his
posttrial brief. Consequently, we do not address it in this
opinion.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011