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reinstituted. At your due process hearing your
representative discussed disposition of the liabilities
through full payment or the possibility of making an
Offer-in-Compromise. However, your representative was
unable to provide a comprehensive accounting of your
assets so that a determination might be made with
regard to the necessity of full payment or the
feasibility of an offer (nothing was presented upon
which a legal sufficiency determination could be
based), nor was an Offer-in-Compromise presented. The
renegotiation and reinstatement of your installment
agreement is not possible because of the pending
assessments; your previous default; and, the amount of
the required payments considering all unpaid balance of
assessments will not pay the debt within the statute.
OPINION
At trial, petitioner stated the only relief he is seeking is
a remand to the Appeals Office for further proceedings.3 Where
the validity of the underlying tax liability is not properly in
issue, we review respondent’s determination for an abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Petitioner testified that he suffered from a stroke in 1995
and hearing loss shortly thereafter. As of April 1999,
petitioner began using hearing aids. By October 1999, petitioner
felt the hearing aids were functioning well for him.
In October 1999, petitioner was evaluated by Eugene H.
Freed, M.D.4 Dr. Freed was an Agreed Medical Examiner, a
3 Petitioner’s underlying tax liability is not in issue.
4 Although the record is unclear, this examination appears
to be part of petitioner’s litigation with Fujita Corp.
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