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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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