Howard and Everlina Washington - Page 18




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          6404.14  Consequently, we shall not consider that matter.15  See            
          Magana v. Commissioner, supra; Miller v. Commissioner, supra; see           
          also sec. 301.6320-1(f)(2), Q&A-F5, Proced. & Admin. Regs.                  
               Based upon our examination of the entire record before us,             
          we find that respondent may proceed with the collection action as           
          determined in the notice of determination with respect to each of           
          petitioners’ taxable years 1994, 1995, and 1998.                            
               We have considered all of petitioners’ arguments and conten-           
          tions that are not discussed herein, and we find them to be                 
          without merit and/or irrelevant.                                            
               To reflect the foregoing,                                              
                                             Decision will be entered for             
                                        respondent.                                   


               Reviewed by the Court.                                                 
               COHEN, SWIFT, COLVIN, BEGHE, FOLEY, THORNTON, and MARVEL,              
          JJ., agree with this majority opinion.                                      

               14In support of their contention that they raised at their             
          Appeals Office hearing respondent’s failure to abate penalties              
          under sec. 6404, petitioners rely on a document that they at-               
          tached to their answering brief and that is not part of the                 
          instant record.  The Court has disregarded that document.  See              
          Rule 143(b).                                                                
               15Assuming arguendo that the record before us had estab-               
          lished that petitioners raised at their Appeals Office hearing              
          respondent’s failure to abate any penalties under sec. 6404 with            
          respect to their taxable years 1994, 1995, and 1998, we hold that           
          the Court does not have jurisdiction to review petitioners’                 
          request that we review any such failure.  See sec. 6404(h); see             
          also Woodral v. Commissioner, 112 T.C. 19, 21 n.4 (1999).                   





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