Josef and Marie Lah - Page 12

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          lead us to believe that respondent’s actions rise to the level of           
          “affirmative misconduct”.  We sustain respondent’s determinations           
          to proceed with collection of the income tax liabilities for the            
          years in issue.                                                             
               Mrs. Lah also argued in her amended petition that the                  
          $12,804 from the bankruptcy proceeding should have been credited            
          to the tax liabilities for the years in issue.  We have found               
          that this amount was paid to respondent for the claim of                    
          administrative taxes incurred by petitioners’ bankruptcy estate             
          during the chapter 11 proceeding.  This payment was an                      
          involuntary payment and is not allowed to be applied as                     
          designated by the taxpayer.  Amos v. Commissioner, 47 T.C. 65, 69           
          (1966).                                                                     
               In reaching our holdings herein, we have considered all                
          arguments made, and to the extent not mentioned above, we                   
          conclude them to be moot, irrelevant, or without merit.                     
               To reflect the foregoing,                                              
                                                        Decisions will be             
                                                  entered for respondent.             





          agency guideline&”, in addition to the traditional elements.                
          Fisher v. Peters, 249 F.3d 433, 444-445 (6th Cir. 2001) (quoting            
          Ingalls Shipbuilding, Inc. v. Director, Office of Workers’ Comp.            
          Programs, 976 F.2d 934, 938 (5th Cir. 1992)).                               





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