Carlos Londono - Page 6




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               Petitioner does not deny the facts relating to the late                
          filing of his Federal income tax returns and his history of                 
          noncompliance with his Federal income tax filing and payment                
          obligations.                                                                
               On September 20, 2001, petitioner filed his petition herein.           

                                     Discussion                                       
               At no point herein has petitioner challenged the amount of             
          his underlying Federal income tax liabilities for the years in              
          issue.                                                                      
               Where the issue of the underlying tax liability is not                 
          before the Court in connection with a collection hearing, the               
          Court reviews respondent’s Appeals Office determination only for            
          abuse of discretion.  Magana v. Commissioner, 118 T.C. 488, 493             
          (2002); Sego v. Commissioner, 114 T.C. 604 (2000); Goza v.                  
          Commissioner, 114 T.C. 176 (2000).                                          
               Respondent argues that summary judgment is appropriate on              
          the ground that the undisputed facts establish that petitioner              
          was not in current compliance with his Federal income tax                   
          liabilities, and that respondent’s determination to reject                  
          petitioner’s offer in compromise did not constitute an abuse of             
          discretion.  We agree.                                                      
               Petitioner’s history of noncompliance, the late filing of              
          his Federal income tax return for 2000, and the delinquency on              






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