Edward H. and Anne G. Harrell - Page 3

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          underlying tax liabilities are no longer in dispute.1  The sole             
          issue for decision is whether respondent’s decision that formed             
          the basis for the Notice of Determination was an abuse of                   
          discretion.  Unless otherwise indicated, all section references             
          are to the Internal Revenue Code in effect at all relevant times.           
               This case was submitted fully stipulated, and the facts are            
          so found.  The stipulations of the parties, with accompanying               
          exhibits, are incorporated herein by this reference.                        
               At the time the petition was filed in this case, petitioners           
          resided in Virginia Beach, Virginia.                                        
               Petitioner Edward H. Harrell filed for chapter 11 bankruptcy           
          on October 24, 1995.  Petitioner Anne G. Harrell filed for                  
          chapter 11 bankruptcy on December 18, 1996.  Petitioners’ chapter           
          11 bankruptcy cases were consolidated on February 27, 1997.                 
          Their consolidated chapter 11 bankruptcy case was dismissed on              
          June 30, 1997.                                                              

               1In Young v. United States, 535 U.S. 43 (2002), the Supreme            
          Court resolved the question whether tax liabilities in a posture            
          similar to those of petitioners for tax years 1991-93 could be              
          discharged in a bankruptcy proceeding.  The Supreme Court held              
          that the 3-year lookback period contained in 11 U.S.C. sec.                 
          507(a)(8)(A)(i) (2000) of the Bankruptcy Code is subject to                 
          equitable tolling during the pendency of a prior bankruptcy                 
          petition.  Following the holding of that case, petitioners no               
          longer argue that their income tax liabilities for tax years                
          1991-93 were discharged as a result of their bankruptcy                     

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