Edward H. and Anne G. Harrell - Page 20

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          petitioners’ tax liability, including all penalties and interest,           
          or to make an offer of a collection alternative as provided in              
          section 6330(c)(2)(A)(iii).  Petitioners will not be permitted to           
          further challenge AO Martin’s status as an impartial officer, as            
          defined in section 6330(b)(3), or otherwise, or to raise any new            
          or additional issues.                                                       
               Our reasons for remanding this case to the Commissioner are            
          as follows:                                                                 
               As previously described, petitioner Edward H. Harrell filed            
          for chapter 11 bankruptcy on October 24, 1995, and petitioner               
          Anne G. Harrell similarly filed on December 18, 1996.  Their                
          cases were consolidated on February 27, 1997, and dismissed on              
          June 30, 1997.  On the same day as the dismissal of their chapter           
          11 case, petitioners filed a petition for chapter 7 bankruptcy              
               Petitioners based their Offer in Compromise for their 1991,            
          1992, and 1993 tax years on “doubt as to liability”, taking the             
          position that their liability for these years was discharged                
          under chapter 7 of the Bankruptcy Code.  They theorized that the            
          returns for those years were filed outside the 3-year lookback              
          period contained in the Bankruptcy Code.  See 11 U.S.C. sec.                
          507(a)(8)(A)(i) (2000).                                                     
               AO Martin, based on her review of the facts and applicable             
          law, including case law, concluded that there was equitable                 

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