Winston O. and Paulet P. Smith - Page 7

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               Respondent provided petitioners with transcripts relating to           
          petitioners’ tax liabilities, took adequate steps to work with              
          petitioners toward a resolution of such liabilities, gave due               
          consideration to all of petitioners’ contentions relating to the            
          unpaid tax, and decided to proceed with the proposed collection             
          activity.  Accordingly, respondent committed no error and may               
          proceed with the proposed collection activity.                              
               Contentions we have not addressed are irrelevant, moot, or             
          meritless.                                                                  
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

























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